Research On Financial Control Of Some University Based On Budge Process

With enlarged scale of colleges and universities and diversified fund input, budget control is introduced into the management of colleges and universities to implement rigorous budget management. This is undoubtedly of great importance to perfect the governing structure of colleges and universities, prevent corruption, and increase the benefits of running a school. It is generally thought that budget control of colleges and universities is a series of methods, systems, measures, and procedures with control function. It requires that general principles, methods and requirements of budget should be employed to effectively allocate financial resources according to the characteristics of the management of colleges and universities. This ensures normal running of colleges and universities and the safety of school assets. Meantime, budget control is a standard used to guide and appraise the financial activities of colleges and universities. It is the prerequisite to and basis for financial activities of colleges and universities. It can be said that financial budget is the core project of financial management and control of colleges and universities. At present, the financial budget system of colleges and universities in China is implemented on the principle of unified leadership and centralized management. The budget system of colleges and universities of China consists of department budget, special budget, and general budget. Its general requirements are overall control, unique control, antecedent control, procedural control, and differential control. As the focus of budget control, the making and execution of budget must observe certain rules, such as target control, responsibility control, and dynamic control. In terms of international vision, the budget control of colleges and universities in China is still at a low level. We must further change the idea of budget control, establish the viewpoint of overall budget and employ scientific, reasonable and effective budget making and execution control technologies. We must implement more thorough and rigid zero-base budget, project budget, and performance budget. Besides, we should innovate budget organization systems, give impetus to the construction of the general accountant for colleges and universities and perfect the budget control system and operational mechanism.