Research On Budget Management Under Non-fully-decentralized Financial Management Model In D University

With the development of higher education in our country,colleges and universities are facing.the new situation.The internal and external environments of schools are undergoing profound changes.School.Economic activities have become increasingly complex.and the sources of funds increasingly diversified,related subjects have paid more attention to the financial status of schools.At the same time,with the acceleration of the reform of financial management system in colleges and universities,the second-level financial management model is playing an increasingly important role in the reform of financial management system in colleges and universities.First of all,This article introduces the current research background and research significance of the secondary financial management model in higher education institutions.It points out that under the development of social market economy,the traditional financial management model can no longer meet the needs of the development of colleges and universities.Reform is increasingly important for the future development of colleges and universities.At the same time,the research status at home and abroad has been summarized and summarized from different levels,and the research status and research results of related scholars have been obtained.Secondly,this article gives a brief introduction to the related concepts of the second-level financial management.Based on this,it elaborates the current three theories related to the secondary financial management.This article summarizes the four modes of secondary financial management in institutions of higher learning in China,namely the fully-focused mode,the non-fully-focused mode,the non-fully-decentralized mode,and the fully-distributive mode;then they respectively discuss the connotation,characteristics,scope of application,and advantages and disadvantages.The four models were introduced to give readers a more complete understanding of China's secondary financial management model.Again,this article elaborates on the budget management of secondary financial management in D University from the four perspectives of personnel training,international exchanges,job subsidies,and rewards.It also specifically disaggregates the objectives and tasks of funding and the method of allocation of funds.set.At the same time,this article also takes the above four aspects as the research content,and carries out budgetary accounting for the secondary financial management of D University,thus drawing the allocation amount of its budget.Finally,this article from the budget examination principle,budget,budget assessment to determine the index weight of assessment index,the budget examination methods and procedures as well as the budget of the dimension of the assessment results are introduced secondary D university financial management mode reform of budget examination system,which focuses on the determination of evaluation index weight.In addition,the author takes the textile institute as an example to apply the budget assessment system.Finally,the author puts forward some Suggestions according to some problems existing in the implementation of secondary financial management.