Research On The Two-level Budget Management Model Of S Colleges And Universities

With the development of the market economy,the main body of colleges and universities is gradually diversified.The source of funds is not limited to financial appropriations alone.Instead,it is gradually transformed into a diversified and multi-layered qualification bureau.Colleges and universities also undertake a single teaching activity to teach.Scientific research emphasizes the development of the model,which puts higher requirements on the financial management of universities and the management content is also more complicated.Budget management is not only the starting point of financial management in colleges and universities,but also runs through its entire process.At present,the existing financial budget management model has many shortcomings and cannot meet the needs of daily management in colleges and universities.Therefore,it is very necessary to improve the status quo of financial budget management in colleges and universities,optimize the financial budget management system of colleges and universities,and deepen the reform of the financial budget management model of colleges and universities to meet the development needs.The implementation of the two-level budget management mode of the colleges and universities can reduce the focus of financial management,change the role of the college solely as the main body of teaching activities,and transform it into a school entity that can undertake more comprehensive management functions.This article,by consulting relevant literature,establishes the topic of research on the two-level budget management model of the university and college,and elaborates the theoretical basis for the research of this topic.Combining the development process and status quo of the two-level budget management model in China's colleges and universities,this paper takes the S-university of a certain province as the research object,and analyzes in detail the specific conditions of the two-level budget management model of S-university colleges and universities,and studies its existing problems and causes.The corresponding improvement measures are proposed,which have certain guiding significance for improving the budget management level of S universities,and also have certain reference value for the reform of budget management of the same type universities in China.