Research On The Causes And Solutions Of Budgetary Slack In Colleges And Universities

Budget is aimed at financial resource management, increasing financial resource use efficiency and accelerating the strategic development of colleges and universities. Budget slack, which makes financial resource use waste and its efficiency low, seriously hinders the development of the university itself and national education. Since the causes of the budget slack is diverse and complex, university budget need all the departments work together up and down. The existing research mainly is the exploration of the causes of enterprise budget slack and there is almost no study especially for colleges and universities.To reduce the budget slack, make the budget management of colleges and universities play its role, the causes of budget slack is discussed in this dissertation, according to the actual situation of university budget management work. Firstly, based on the principal-agent theory and behavioral science theory, the causes of budget slack are summarized. Secondly, according to literature review of existing research, the causes of budget slack at colleges and universities is summed up, and the model of university budgetary slack causes is constructed. Finally, collecting data of the questionnaire survey,structural equation is used for confirmatory analysis. In the dissertation, the data analysis softwares like SPSS and AMOS are employed for statistical measurement data, in order to provide a certain guidance for the budget management of colleges and universities. The main research work and the conclusions are as follows:(1) By review and evaluation on the existing literature at home and abroad, the currentcauses of budget slack are summarized.(2) The causes of budget slack of colleges and universities are theoretically analyzed,the concept of the formation of university budget slack factor is explained, theresearch hypothesis is put forward, and the model of causes of university budgetslack is set up.(3) Aim to design questionnaire, the method of questionnaire design and data analysisis introduced in detail.(4) The situation of questionnaire distribution and recovery and the sample isintroduced, and data reliability and validity analysis, descriptive statistics analysisand variance analysis are made.(5) Structural equation is employed to confirmatory factor analysis of researchhypothesis. It is revealed that university budget participation and budget emphasiswill lead to manufacture of budget slack, promote the establishment of a fairbudget as well. Individual factors of university staff will inhibit the generation ofbudget slack. University budget fair play a significant role at budget emphasis andbudget slack.(6) According to the results of empirical analysis and actual situation of universitybudget management, some suggestions are put forward. The cultivation anddevelopment of budget management knowledge of university staff should be paidattention to make the correct understanding of university budget management.University budget management should be combined with strategic development,annual department budget and rolling budget. Budget management informationtracking system should be established and the budget feedback mechanism shouldbe improved. The content and method of participation in budgeting of universitystaff should be measured to determined.