A Study Of Financial Budget Management System Of Two-level Of Universities And Colleges

?The national education development: the 13 th five-year plan?points out that " the central government insists on putting education in the strategic position of priority development and ensures that the expenditure on general public budget education is only increased year by year ".In this case,the financial budget management model adopted by universities is of great importance to the rational allocation of resources.At present,our country's university financial budget is mainly centralized management and centralized accounting of the university level budget.Although some of the larger universities have already put forward or already implemented two-level of universities and colleges(departments,the same below)of financial budget management,it is only the division of authority in school administration.Without real implementation of decentralization,many management powers are concentrated at the school level.In order to deepen the reform of the two level management of universities and colleges with two levels of colleges as the main body,to meet the growing demand for the development of secondary college,universities need to gradually implement the decentralization of financial rights,and urgently need to explore a new financial management system.Through the construction of a perfect financial budget management system of two-level of universities and colleges,clarify the work responsibilities and obligations of the secondary college.The financial budget funds will be allocated to the secondary college according to certain standards,and the secondary college will have absolute autonomy over the allocated funds;Through the establishment and improvement of the relevant financial budget management system,good resource allocation and the supervision and management of the secondary college,also makes the secondary college has a certain degree of autonomy.Enhance the work enthusiasm of the secondary college,and improve the quality of education and teaching in colleges and universities.This paper first introduces the research background and significance of the thesis,and points out the necessity of the construction and implementation of the two level financial budget management system of W university.This paper summarizes the current situation of the financial budget management of universities at home and abroad,and introduces the macro background and micro environment of university financial budget management.Secondly,with the basic theory of financial budget control based on experience of financial budget management in universities abroad mature for reference,the empirical research on the current situation of university financial budget management is carried out.Using the methods of literature review,investigative approach and case analysis,this paper puts forward and analyzes the problems existing in the financial budget management of colleges and universities.Finally,taking W university as an example,this paper introduces and analyzes the basic situation of W university and the present situation of financial budget management;This paper tries to rebuild the financial budget management system of W university from the aspects of financial budget management system,budget preparation,budget implementation,budget control and budget performance evaluation,etc.I hope this research can provide reference for the implementation of financial budget management of two-level of universities and colleges.