高校预算管理审计的思考

高校预算管理是学校财务管理的核心，是学校经济活动的前提和保障之一。预算管理审计则是评价高校预算管理行为、强化预算管理监督，促进资源优化配置、提高办学资金使用效益的重要手段。通过分析对比国内外高校预算管理审计现状及存在的问题，结合新形势下对预算管理审计的要求，探讨了事前、事中和事后审计相结合的预算管理全过程审计思路、模式及方法，以期对高校预算管理工作的完善、预算管理审计工作的推进有所裨益。

Thoughts on the Whole Process Auditing of Budget Management in Colleges and Universities

The budget management of colleges and universities is the core of financial management,and is one of economic activities for the premise and guarantee of the school. Budget management audit is the evaluation of university budget managementbehavior,and strengthening budget management,supervision,can promote the optimized allocation of resources and be an important means to ensure the efficient use of funds. Comparing colleges and universities at home and abroad,through analysis of the status quo and existing problems of budget implementation audit in our country,and combining with the new situation of budget management audit,the author discusses in advance,the combination of matter and afterwards audit budget management process audit idea,mode and method,hoping to perfect the budget management work in colleges and universities,and boost budget management audit work.