预算管理一体化对高校会计核算的影响分析
Analysis of the Impact of Integrated Budget Management on Accounting in Universities

随着高等教育事业的蓬勃发展，公共财政体制改革也在持续深化，在高校经费来源呈多元化发展的新形势下，预算管理难度日益加大。文章基于分析预算管理一体化的内涵、特点及其发展优势，进一步分析了预算管理一体化背景下高校会计核算的变革与发展，并深度探讨了预算一体化对高校会计处理方式、会计信息系统，以及内部控制等方面的相关影响。文章融合具体的实战案例，详细阐述了当前高校在实施预算管理一体化过程中存在的一些弊端和问题，并提出了相关解决对策及改进措施，为提高高校会计核算水平提供有益借鉴。
With the vigorous development of higher education, the reform of the public finance system is also continuously deepening. In the new situation of diversified development of university funding sources, budget management is becoming increasingly difficult. The article is based on the analysis of the connotation, characteristics, and development advantages of integrated budget management, further analyzes the transformation and development of accounting in universities under the background of integrated budget management, and deeply explores the impact of integrated budget management on accounting processing methods, accounting information systems, and internal control in universities. By integrating specific practical cases, this paper elaborates in detail on some drawbacks and problems in the implementation of integrated budget management in universities, and proposes relevant solutions and improvement measures to provide a useful reference for improving the accounting level of universities.