The modernization of the budget management system is an important segment in promoting the modernization of the fis-cal and taxation system,which promotes the modernization of national governance capacity and governance system.This study takes"improve the modern budget system"as the starting point,analyzes the existing issues of budget management in universities with the necessity of reform,and puts forward the feasible path for budget management reform,which has certain reference signif-icance for achieving strategic goals and sustainable high-quality development of universities.
关键词
预算管理/高校/现代预算制度
Key words
budget management/universities/modern budget system