中文摘要：

我国高等教育预算管理研究目前停留在同质化研究阶段,未对其进行区分和细化.整体研究相对落后,研究内容和深度都有待进一步加强.目前的研究情况包括以下几点：一是已出版学术研究论文20多篇;二是研究的热点和趋势主要是绩效预算管理研究;三是未出版相关著作和形成相应学科,同时研究平台也相对薄弱.

英文摘要：

The budget management of higher education in our country at present remain in the homogeneous phase of the study, not to distinguish and refinement on the study. The whole research is relatively backward, the content and depth of research need to strengthen. Current research includes the following several points： the first is the published academic research paper more than 20;the second is the hot spot and trend of research is to study the budget management performance;the third is not published related works and form the corresponding subject,at the same time,research platform is relative weak.