Research On Internal Control Of J University Budget Management

With the promulgation of a series of documents on "Guiding Opinions on Comprehensively Promoting Internal Control Construction of Administrative Institutions","Guidelines for Internal Control of Economic Activities Directly Under the Ministry of Education(Trial)",and "Regulations on Internal Control of Administrative Institutions(Trial)",the internal control of budget management in universities is becoming more and more important.China’s universities have gradually increased their emphasis on internal control of budget management,and various measures have been taken to improve relevant systems.Despite this,universities still have certain problems in the internal control of budget management.For example,the budgetary awareness is weak,the budget preparation method is not scientific,the budget preparation content is incomplete,the budget preparation procedure is not standardized,the budget implementation is weak,the budget adjustment is not standardized,and the budget assessment mechanism is not established.Establishing a sound internal control system for budget management of universities can not only effectively reduce its potential financial risks,but also improve the utilization efficiency of budgetary funds in universities;it is also conducive to maintaining the balance of income and expenditure of universities,optimizing the allocation of teaching resources,and Reducing the deficit of universities in China;not only that,the budget management of universities can effectively control the orderly occurrence of various economic businesses in universities,promote the cooperation of various departments,and encourage the budget departments to actively complete the budget indicators,thus promoting the scientific and healthy development of universities.This paper selects J university as the specific research object,starting from budget content,budget preparation,budget execution and adjustment,budget performance evaluation,budget supervision and final account management,using literature review and case analysis methods,based on new public management theory,cybernetics and information asymmetry theory,research on the internal control of budget management in J university,starting from the problem,to find the cause,and then to find the way to optimize the path.The research can improve the use efficiency of university funds in China to a certain extent,ensure the authenticity of accounting information,reveal the defects of internal control of budget management in China,and provide reference for the internal control of budget management in China.Case studies related to internalcontrol;can also provide a theoretical framework for the internal control of budget management in local universities,and broaden the research perspective of internal control in universities.In this paper,through the research on the status quo of internal control of budget management in J university,five main conclusions are drawn.First,the budget management of universities mainly includes two levels of budget management and one-level budget management.The internal control of budget management has budget loose control and budget tight control.Among them,the J university studied in this paper adopt the first-level budget management mode and budget tight control.Second,at present,there are three main risks in the internal control of budget management in China’s universities.The preparation of the budget is out of line with the school’s long-term development strategy,the budget criteria are not scientific,which may result in inefficient budget management;unreasonable budget objectives,incomplete budget items,may result in lack of accuracy in budget management;budget implementation and budget supervision are weak,and there is a lack of effective The budget performance appraisal mechanism may hinder the realization of budget management objectives.Third,the content of internal control construction of J university is mainly divided into school level and unit level;the internal control of budget management is mainly the budget content,budget preparation,budget execution and adjustment,budget performance evaluation,budget supervision and final accounting.Manage six aspects to control.Fourth,there are five main problems in the internal control of budget management in J universities.The preparation of the budget has not been combined with the long-term development strategy of the school;in the process of budget preparation,it relies too much on the financial allocation plan,and the preparation method adopts a combination of qualitative analysis and quantitative measurement.It lacks certain rationality and the preparation process also exists.Defects;in the process of budget execution and adjustment,the deviation is large,the control of the budget execution process is relatively extensive,the budget adjustment procedure is more general;there is no effective performance evaluation mechanism;supervision and management are not in place.The main reason for the above problems lies in the weak internal control environment of J University and the obsolete budget management mode.Fifth,in view of the above problems,the author believes that it is possible to start from seven aspects and optimize the internal control of budget management in J universities.Promote the coordination of budget projects with school development strategies;improve the scientific and rational budgeting of universities by strengthening the flexibility of budgeting methods and improving the accuracy of budgeting results;strengthening budget execution and improving budget adjustment through information technology Control system,strengthen the control of budget execution in universities;establish effective performance evaluation mechanism by strengthening information communication;improve internal supervision and management mechanism of universities;strengthen internal control of universities by strengthening internal control awareness of budget management and improving professional level of relevant personnel Environmental construction;actively promote the reform of the budget management model of universities.