Research On Optimization Of J University Budget Management

With the implementation of the strategy of rejuvenating the country by science and education,China’s advanced education has developed vigorously in recent years.Many colleges and universities have made great progress in the enrollment scale,level of education,scientific research achievements and so on.With the continuous development of colleges and universities,the source of funds and the use are increasingly diversified,some of the current financial management work has been unable to meet the needs of its development,it is objectively to improve its financial management requirements are put forward.Budget management as the means of realization of the rational allocation of resources and capital utility maximization,is an important part of college financial management,its good or bad directly affect the efficiency of resource use of colleges and universities,which affects the healthy and sustainable development.The new algorithm was promulgated in 2014,introduced the concept of performance for the first time,and carried out budget reform in some pilot units.The research on budget management in universities has become a hot research issue.Therefore,the university budget management has the important research significance,has the strong timeliness,helps the university funds to use the benefit,promotes the development.At present,the research on budget management theory of colleges and universities is more comprehensive,which provides a good theoretical basis for practice.However,many colleges and universities still have some problems in the process of specific budget management,and some problems are common in colleges and universities,which affect the normal development of colleges and universities.J university as an ordinary colleges and universities,in recent years in both the scale of higher education and scientific research level has larger development,but the budget management level needs to be improved,funds use effect is not very desirable,needs to be improved.In this paper,on the basis of summarizing the predecessors’ research,in Juniversity as a case study object,combined with relevant internship experience,the integrated use of expert advice,comparative analysis and other methods describe the detailed budget management status,found that there were a budgeting is not standard and method is not reasonable,lack of rigid budget execution,budget adjustments frequently,such problems as insufficient budget control,the lack of budget performance evaluation,and from the sound organization,improve the budget,strengthen the budget implementation,establishing the budget performance evaluation,etc,puts forward the optimization advice.Although all varied with the colleges and universities,the budget management also to have certain difference,but this article proposed the university budget management optimization proposal still has a certain universality,can be reference for other colleges and universities.