A Study On The Causes And Improvement Strategies Of Budgetary Slack At G University

With the deepening of China‘s higher education management system reform as well as the continuous enlargement of autonomy of running a school for colleges and universities,budget management has played an important role in optimizing the allocation of resources and ensuring the realization of the strategy objectives for schools.However,the existence of budgetary slack has led to a range of economic consequences,such as inefficient allocation of resources,ineffective control of expenditure,deviation from the schools‘ strategy objectives and so on,which is not conducive to the sustainable development of schools.Therefore,it is particularly important and urgent to find and study the causes of budgetary slack.Based on the principal-agent theory,game theory and contingency theory,combined with the theory of budget management at colleges and universities and aimed at the increasingly prominent problem of budgetary slack at G University,this paper uses the method of case analysis to summarize the specific performance of budgetary slack,analyze the causes of budgetary slack,find out the improvement strategy of budgetary slack and try to reduce the extent of budgetary slack from the perspective of internal control environment.The factors of internal control environment that affect the budgetary slack of G University include development strategy environment,organization structure environment,management concept environment,employee competency environment,management supervisory environment and internal supervision environment.Based on the study of the main performance and causes of budgetary slack at G University,this paper studies the improvement strategy of budget slack.It include specifically:(1)Establishing a strategy-oriented budget management mode and optimizing the strategy environment for school development.(2)Improving the budget management organization,identifying responsibility allocation and optimizing the organization structure environment.(3)Promoting the transformation of financial management concept,improving budgetary control awareness and optimizing the management concept environment.(4)Strengthening the budget management knowledge training,expanding the budget information disclosure and optimizing employee competence environment.(5)Establishing and improving the budget evaluation system and optimizing the school employment mechanism and the internal supervision environment.