ZZ University Budget Management Improvement Research

With the deepening of the reform of the market economy and the education, colleges and universities become more autonomous and independent as economic agents. In order to facilitate stakeholders to take the initiative of colleges and keep a balance of relevant stakeholders, university financial management reform is imminent. Diversity of university funding channels, flexible use of funds for the development of colleges and universities provide opportunities, but also put forward higher requirements for financial management. However, the current university financial management, especially the budget management, was not satisfactory. There are budgeting problems such as a vague budget preparation, budget execution being not in place, lax supervision and other issues. So there is an urgent need to establish a sound budget management system to optimize the budget management system and adapt to the requirements of the times. Based on this background, this paper selected a prominent representative, ZZ University, as a research object, and analyzed in depth the problems of ZZ university budget management. Based on the practical situation of ZZ University, this paper set up a comprehensive budget management system through improvement and optimization of the operation mode of the current budget management system.Through statistical analysis, this paper compared ZZ University with other universities in aspects such as budgeting and budget control. Combined with the result of the depth interviews with managers in colleges and universities, the theoretical analysis, practical analysis, qualitative analysis and quantitative analysis, this paper made a detailed and in-depth analysis on the current status and existing problems of the financial budget management of ZZ University. Based on this, this paper put forward an improvement plan for the construction of a comprehensive budget management system, strengthening the implementation and control of the budget management, and establishing an evaluation mechanism, etc. Then this paper put forward some safeguard measures on the budget management ability, the budget management implementation level and the establishment of economic responsibility system. Through the case analysis of ZZ University, this paper put forward suggestions for the financial budget management and provided the basis for the deepening of the reform of financial budget management of other universities.