Research On Budget Management Of YD University Under New Accounting System

Higher Accounting System(tentative)implemented since January 1,1998 has lagged behind the needs of today’s university development. To this end,the Ministry of finance with the development of Universities under the current situation,the introduction of a new "College Accounting System," formally implemented on January 1,2014,the new system proposed nine new breakthroughs.Its direct impact on the implementation of educational and economic benefits of colleges and universities,and budget management as the core of the financial aspects of the work,it will have a direct impact on the financial situation of the school and the school’s development prospects.Therefore,the establishment of scientific and meticulous budget management mechanism has become an important task of University’s financial operations.Combined with the current status of the university budget management,this paper uses literature and review with the historical documents,comparative analysis of the status and development trend of research at home and abroad,come necessarily from the reform of accounting system,and use surveys,in-depth field in YD University research internships,and financial staff to learn to communicate for budget management, budget management results in problems in the reform of college.In this paper,YD University for the study,under the new accounting system implemented in university background,the budget management system is imperfect,the extensive line of budget management,budget execution rate,lack of proper evaluation and assessment system for YD University budget management problems that exist in the current,To this end,the budget are proposed to improve the organization from internal controls and external policy factors,science for the preparation and adjust the budget,improve the rigidity of budget implementation,performance evaluation of the implementation of the budget proposal.To budget management reform YD University helpful,It also provides reference for the budget management of the same university.