Research On Comprehensive Budget Management In Colleges And Universities

With the deepening reform of Chinese higher education development,higher education has gradually transformed into public education.Colleges and universities from the past completely state spending,financed by the school,gradually transition to the pattern of diversified channels to raise the school.Nowadays,our country's higher education school is a relatively independent economic subject,in pay attention to the social benefits at the same time,more attention to economic benefits,in order to continuous and stable development.This objectively requires colleges and universities must attach importance to financial management,strengthen financial management,do a better job of school suggests,finance and management,reasonable and effective use of funds,increasing the service efficiency of funds.Budget management as an important job in financial management of colleges and universities,is the effective way to achieveoptimal allocation of resources and maximize utility,especially the comprehensive budget management,emphasis on more comprehensive,full,full participation.This article,from the perspective of the system combing related literature about the comprehensive budget management of colleges and universities,based on the comprehensive budget management theory,comparison and analysis of the current situation of overall budget management of colleges and universities at home and abroad and get some enlightenments.Then from the budgeting,budget execution,budget control and budget evaluation of case analysis of the current situation of overall budget management system and found problems that exist in the case the comprehensive budget management work and analyzes the reasons of the problems,and then a targeted for case college comprehensive budget management optimization measures are put forward.Finally,by analyzing the case of college comprehensive budget management optimization experience and combining with the college of foreign advanced practice,summed up the measures of perfecting our country's comprehensive budget management of colleges and universities.Main contribution of this article: the case of the comprehensive budget management of colleges YNFU analysis,find out the some of the problems existing in the actual work and reason.First,budgeting method of single,compile time lags behind;Second,introduces the advanced financial management platform to manage,but the system function is insufficient,can't meet the demand of budget on various aspects of the work;Third,YNFU university afterwards control is insufficient,and light weight accounting budget,analysis mechanism is not perfect;Fourth,budget evaluation index is not complete,the evaluation results of budget lacks strong and effective incentive mechanism and restriction mechanism.According to case analysis found that the problem,comprehensive budget management system at institutions of higher learning YNFU some optimization and improvement measures are put forward.First of all,the school should set up special budget management committee,responsible for the budget management of the school;Second,advance the time budget to each year in September,by adopting the combination of incremental budget and the zero-base budget method to more scientific and rational budgeting;Then,strengthen the development and construction of information system,through the perfect budget management system function to ensure the validity and effectiveness of budget implementation and control;Finally,we should improve the budgetary performance evaluation index system,establish accountability to the people of rewards and punishment mechanism to implement the effective implementation of the budget evaluation.In this paper,through a series of measures to optimize and improve budget,for the case of colleges and universities better made some contribution to the implementation of comprehensive budget management,then puts forward some can be extended to other measures for perfect the comprehensive budget management of colleges and universities,enrich the research of the comprehensive budget management of colleges and universities.Due to my knowledge level and the restriction of subjective and objective conditions,the article has certain limitation,based on the analysis of in-depth and detailed budget management of colleges and universities abroad,put forward the perfect measures are not enough comprehensive,shortcoming is inevitable,can only hope to the case of colleges and universities and even continue to push forward and perfect the comprehensive budget management work in colleges and universities provide some poor power,to provide some reference and reference.