Research On Improvement Of Budget Management Of Annwa University

With the establishment and development of the socialist market economy system,the sources of funds in Colleges and universities are becoming more and more extensive.It has gradually changed from a single financial appropriation to a diversified pattern o f financing by national finance and a variety of channels.The change of the national economic environment impel the universities to strengthen the management of raising funds,managing finances and budgeting.In recent years,colleges and universities hav e made rapid development.Many colleges and universities raise funds through enrollment expansion,merger and construction of new campus.Loans to banks are heavily indebted,debt repayment pressure is great.The contradiction between the rapid development of higher education and the limited economic resources is becoming more and more obvious,and the financial risks of colleges and universities are increasing.Budget management is a powerful means to optimize the allocation of resources in Colleges and un iversities.It is also an important part of the financial management of colleges and universities.It is an important tool to ensure the realization of the strategic objectives of the University.The main functions of colleges and universities are three as pects of teaching,scientific research and social service.Colleges and universities need a certain amount of economic resources to carry out teaching and scientific research activities.Most of the funds of colleges and universities are derived from financial appropriations.Therefore,the use efficiency of funds should be paid more attention to.The traditional budget is focused on the investment of the target funds and does not produce the target.Results the evaluation and evaluation ignored the rationality and effectiveness of the fund utilization.With the continuous deepening of the state budget reform work,the state is increasing the investment in universities and colleges and universities,while putting forward more stringent requirements for the budget management of universities in China.Universities must comply with the needs of the national budget reform and development,establish a scientific and effective budget management model,improve the shortage of traditional budget,and change the "heavy".The budget management model of input and light benefit should strengthen the internal management of the school,set up the concept of performance management in an all-round way,integrate the performance management with the budget compilation,execution and supervision,distribute the limited resources rationally,improve the financial management level constantly,and promote the development of Chang Yuanjian health in Colleges and universities.Based on the above background,this paper uses literature research,case analysis,analytic hierarchy process and other related methods to study and analyze the existing problems and phases of budgeting,budget implementation and control,and pre calculation performance evaluation by referring to the domestic and foreign research results and combining the actual situation of the Annwa university budget management.Reasons and design budget management improvement plan for these problems.The full text is divided into five chapters: the first chapter is the introduc tion,which introduces the background,significance and status of research at home and abroad.The second chapter is the basic theory of budget management in Colleges and universities,introduces the meaning,characteristics and functions of budget managem ent,and the third chapter analyzes the status,problems and reasons of budget management of Annwa University;and the fourth chapter In order to improve the budget management of Annwa University,the fifth chapter is to improve the safeguard measures of b udget management in Annwa University.The key of performance evaluation is to set up a set of scientific and reasonable evaluation index system.In view of the weak status of Annwa University's budget performance evaluation,the performance evaluation index system is designed from five aspects: teaching performance,scientific research performance,social service performance,comprehensive development ability and development potential,and the application of analytic hierarchy process(AHP)method.We calcu late the weights of all levels,hoping to apply this performance evaluation system to the performance evaluation of University budgets.According to the results of performance evaluation,colleges and universities can adjust the budget of the next year.Through the measures of "reward and the fine",we can constantly strengthen the consciousness of saving and encouragement of the budget department,mobilize the enthusiasm of all the members to participate in the budget and the budget,and improve the overall level of the university budget management.