Research On Budget Control System Of Local Universities

At present, in the source of income is becoming more and more diversified, spending increasingly amount of environment, the budget as the daily management of an important management tool, our country government budget reform in colleges and universities, college was established in 2014 comprehensive internal control system, and began to prepare the maximal budget. With the emphasis on internal control and budget management of colleges and universities, budget control in improving the efficiency of resource use and the importance of internal funds management level is increasingly significant. Budget control in daily activities in colleges and universities play an advance, matter and afterwards control effect, and throughout the whole process of budget management.The purpose of this paper is to through theoretical study, through to normative research budget control in colleges and universities, research analysis of the problems existing in the colleges and universities in the budget control, and put forward corresponding feasible measures according to the problems, in order to the effective use of university budget to provide some referential suggestions.This paper is based on the analysis of university budget management, internal control, budget control, on the basis of the meaning of the combination of its own financial risks in colleges and universities increasingly, investors increasingly attach importance to the characteristics of higher education cost and benefit, the analysis of the principal-agent theory, strategic management theory, budget control and budget control and so on, analyzed the problems existing in the budget control, the preparation method is not flexible, prepare the inaccurate budgetary revenues and expenditures, budget adjustment improper application, the lack of strict supervision, lack of perfect budget budget performance evaluation index, etc. Through analysis of budget control, found that the budget control environment of universities is weak, the budget information.On the basis of related literature at home and abroad for reference, this paper argues that to solve the problems existing in the budget control of the local universities, the most fundamental is to take the following measures: first, the colleges and universities should establish perfect budget control organizations, including budget control decision-making body, the budget management, budget implementation evaluation institutions, actuator and the regulations of each department budget responsibility; Second, control is prepared in advance, in the formulation of rolling budget, three years in due to the dynamic changes of the internal and external environment, personnel budget idea is difficult to change, the value degree is not high, partly due to the subjective judgment of project to a fixed payments easily affect the scientific nature, the rationality of the medium-term planning problems, colleges and universities should be timely track and analyze the economic situation and the dynamic change of resources, and constantly improve the professional quality of personnel, judgment ability, on the basis of a reasonable prediction method of preparation of science in the middle of planning; Third, in the matter controls the budget implementation link, local colleges and universities should strengthen the budget index issued, approval and authorization, and accounting, information feedback and communication link of budget implementation control; Fourth, after the fact to control the budget performance evaluation, the four dimensions of balanced scorecard into the budget performance evaluation in order to improve the service efficiency of funds. Finally, on the basis of the fundamental measures, first, it is suggested that colleges and universities according to the different payment project adopting scientific and reasonable establishment method, strengthen the control of budget in order to improve the accuracy of the budgetary revenues and expenditures; Secondly, colleges and universities should strengthen the control and supervision over the budget implementation, establish a strict budget adjustment control system; Budget management can make use of information technology, through the establishment of revenue budget deficit completion and budget implementation and other key performance indicators(kpis) the result of the execution of the budget measures to strengthen the analysis and evaluation, as well as budget control.