Research On The Problem Of The Degree Of Deviation Of College Budget

With the rapid development of China's economic society, higher education has played an increasingly important role in national construction. The investment of universities increased year by year in recent years and how to manage the use of the education funds, the budget management of colleges and universities become very important. The new “budget law" enforced on January 1,2015 raised a claim for the university budget management and budget execution work, which indicates that college budget work has attracted more attention. The deviation degree of college budget and final accounts reflects the deviation degree between annual budget income&expend and annual college final accounts income &expend, and it is an index of college budget management. However, due to the lack of effective supervision and management measures on the construction of the budget deviation of system and financial revenue and expenditure, the deviation degree of college budget and final accounts stays at a high level. Colleges and universities should pay attention to the budget deviation problem, further improving the university budget system, budget execution mechanism and budget supervision system and deepening the reform of university budget management system so as to give full play to the budget as a"baton" of all the financial work of colleges and universities and ensure the healthy and sustainable development of colleges and universities.Based on the theory of budget management of colleges and universities, we adopt the method of case analysis, comparative analysis and data processing to analyze the college budget deviation. At first, we choose 20 universities of Jiangsu province and 2 universities in Taiwan to make macroscopic comparison and analysis on the current situation of budget deviation; then, we analyze the budget deviations of S university and refine the cause of the deviation to S university along with analyzing the cause of university budge deviation by comparing the mechanism of budget management system in Taiwan; finally, we put forward policy suggestions and improvement measures of reducing the budget deviation and improving the efficiency of university budget implementation.In this dissertation, we try to make it to optimize the allocation of resources and the effect of increasing the service efficiency of funds, by studying the deviation degree of college budget and final accounts, which has a certain theoretical significance and practical value to establish a scientific and efficient system of budget management in colleges and universities.