The Discussion About G University Financial Budget Problem

The continuous development and improvement of the socialist market economy,objectively promoted the rapid development of higher education in China directly in unceasing scale-up of university running,improvement of education level,extension of social status and function.Meanwhile,for the reason that education,science and technology and human resource effects appeared gradually,so that public finance increased its investment in higher education,during the "twelfth five-year" period,local normal universities necks funding levels are generally remain at the levels of12000 Yuan of above,in the public finances higher education took up quite a proportion of spending,the sources of funds tended to be more diverse,the economic activities of colleges and universities were more complicated,their role and status was getting more and more significant in economic and social development unit,and the position and role of the financial budget management in universities increasingly showed its importance.Scientific and effective financial budget management,as an important means of quantitative manifestation mode and resource allocation of the economic decision-making for colleges and universities,has become an important premise and foundation to ensure the sustainable development of colleges and universities.The level of financial budget will directly affect the operation efficiency and the efficient use of funds of funds in colleges and universities,and be related to the realization of fixed work plans and strategic goals.Under the “new normal” that the government financial budget increases investments in higher education,the level of allocate funds for every college student scales up,the income and the funding support capability of the colleges and universities are strengthened,and financial departments at all levels and educational administrative departments demand more efficiency of financial budget management and expenditure in colleges and universities,it is necessary for us to draw lessons from the advanced management experience of world class universities,and gradually establish scientific,specialized,refined,and informational financial budget management in local normal colleges and universities which are numerous and at the low level of management in our country.This paper adopts the standard research and case analysis method.By the studying and understanding the public finance budget management theory,the higher education management theory,agency theory,educational costs sharing theory and other related theories,and by consulting a large number of articles and monographs on financialbudget management in colleges and universities,the author understood the status quo of the financial budget management in colleges and universities at home and abroad,based on which,by analyzing and studying,summarized the existing problems of present budget management in colleges and universities,and put forward the solutions after further analysis.The article adopts the case analysis method,and combines the countermeasures put forward with the practical financial budget management of colleges and universities,making the study of financial budget management of colleges and universities a practical application rather than merely theoretical research.The article first introduces the basic theories of financial budget management of colleges and universities,such as,the basic concept and functions of financial budget in colleges and universities,colleges and universities financial budget preparation methods and principles,the main contents of the financial budget in colleges and universities and the influencing factors of financial budget in colleges and universities,and concludes the basic connotation,main contents and characteristics of the financial budget management of colleges and universities,and then points out some problems in the present budget management in colleges and universities in our country and deeply analyzes the reasons for these problems,and accordingly puts forward the countermeasures and suggestions to these problems.Finally,taking G university as an example,by analyzing and studying its financial budget management,the article proposes the viewpoint that budget making,budget enforcement and budget performance management push forward cooperatively,which possesses practical significance to improve the financial budget level of G university,to develop the fund using efficiency,and to promote the sustainable development of school business.