A Comprehensive Budget Study Of Colleges And Universities

Colleges and universities, as the main output base of high quality personnel and all the important scientific research results, is the main source of funding for school funding. Therefore, how to make the high school in the use of the taxpayer’s money, to pay a satisfactory use report to the taxpayer, is the concern of the community, but also the pursuit of higher school management objectives.This paper first describes the concept of the comprehensive budget, and the development of the higher school, it is proved that the high school if you want to improve the use efficiency of financial funds, improve the optimization of social resources allocation, must be within the scope of the implementation of comprehensive budget management. Then, this paper uses the research methods of theoretical research and practical analysis, taking L University as an example, starting from the problems in the budget management of L University, combined with the actual situation, design a set of comprehensive budget management process for L University. In the end, the important measures to implement the comprehensive budget management in L university are described, and some valuable conclusions are drawn.At present, there is no real comprehensive budget management in Colleges and universities. How to follow the pace of development in the severe form of society and improve the present situation of the budget management of colleges and universities is a new task for our country’s colleges and universities. This paper has some reference value for the implementation of the comprehensive budget management in Colleges and universities, the effective and reasonable allocation of social resources, and to create a conservation oriented campus.