The Application Of The Balanced Scorecard In The Budget Management Of Colleges And Universities

With the deepening of modern higher education reform and the speed of social development,the demand for public education services is increasing.In this situation,colleges and universities need to have new methods and ideas to optimize their own budget management to improve the efficiency of the use of resources in colleges and universities,so that the mission and tasks of colleges and universities to the actual implementation of education,and effectively achieve long-term sustainable development The grand goal.Although the Balanced Scorecard has been used in the field of performance management,the intrinsic value of the Balanced Scorecard is not only to serve the performance management,but also has a high value in budget management.In particular,the four dimensions of financial,customer,internal business processes and learning and growth of the Balanced Scorecard can also provide clear guidance to budget management.Therefore,from this point of view,colleges and universities to use balanced scorecard to achieve budget management reform and innovation is feasible and necessary.In this paper,A college,for example,in-depth study of the Balanced Scorecard in the budget management of colleges and universities in the application of the feasibility and specific mode of operation.First of all,the role and value of budget management in colleges and universities have been discussed in depth and summarizes the current situation and characteristics of budget management in colleges and universities in China.Secondly,it analyzes the current situation of budget management in colleges and universities in China,and draws out the shortcomings of the current budget management in our country,including the inefficiency of internal control of budget management,the lack of budget preparation,the lack of rationality,the lack of precision,Budget evaluation and regulatory mechanisms are poor.And then systematically analyzes the feasibility of the application of the Balanced Scorecard in the budget management of colleges and universities and puts forward some suggestions on the construction of the budget management system based on the Balanced Scorecard.Including the introduction of the Balanced Scorecard after China's budget management framework and process,organizational system,responsibility center,design principles and procedures.And finally to A colleges as an example,to explore the A college based on the Balanced Scorecard budget management practical application,to our universitybudget management balanced scorecard development provides the necessary reference.