Research On Expenditure Budget Management Of H University Projects

In the past 40 years of reform and opening up,the strategy of invigorating the country through science and education and the strategy of invigorating China through human resources have always been a priority.With the expansion of China's higher education,the total scale of schools in 2017 ranks first in the world,and the state invests more and more in it.The education expenditure in the national budget is increasing,and the budget management of colleges and universities which mainly rely on the financial allocation has gradually exposed problems in practical work.Specifically,the development needs of colleges and universities are incompatible with the shortage of funds,so how to rationally allocate the limited resources is very important.But in practical work,some colleges and universities budget preparation methods are more extensive,budget implementation and control lack authority and effectiveness,budget evaluation stage is not scientific enough to lead to analysis.To a certain extent,this makes the budget of colleges and universities fail to achieve the role of rational allocation of resources,the reasons are reflected in various aspects.With the development of the times,the progress of the society,the reform of the national fiscal and taxation system and the deepening of the reform process,the budget management of colleges and universities has been facing more severe challenges since the implementation of the new budget law in 2014,it is urgent for colleges and universities to respond to various challenges as soon as possible and take measures to improve their own budget management level to meet the needs of fiscal and taxation system reform.The proportion of project expenditure budget in the total budget of colleges and universities is increasing year by year,and its importance is becoming increasingly prominent,which needs to be paid attention to by colleges and universities.Under the macroscopic background,following the promulgation of the new budget law,the state has issued a series of documents.Universities need to gradually strengthen the importance of project expenditure budget management,improve the level of project expenditure budget management,improve the scientific,reasonable,effective and accurate project expenditure budget management.This paper chooses H University as the case main body and adopts four kinds of research methods to analyze the current situation of project expenditure budget management in H university.According to the process of project budget management,it deeply analyzes the project expenditure from four aspects: project database construction,project budget preparation,project budget execution and control,project budget examination and evaluation.At last,the paper puts forward some measures to optimize the budget management of H University in accordance with the specific situation of the University itself,which can provide reference for the research of budget management of domestic universities.