Research On Budget Management Of A University Based On Strategic Orientation

With the enhancement of the country’s comprehensive national strength and competitiveness,higher education,as an important carrier of scientific progress and knowledge innovation,has been listed as a strategic plan for the country’s priority development.The vigorous development of higher education and its strategic advantages make the state financial investment in universities increase year by year.Problems in financial management in colleges and universities also arise.Imbalance in financial management has become the primary problem in financial management in colleges and universities.The most prominent manifestation of the imbalance in financial management is the lack of budget management system and budget management is not in place.Budget management is not effective in the operation and management of colleges and universities,which not only does not improve the efficiency of the use of funds,but also brings certain risks to finance.This urges colleges and universities to seek more effective budget management methods to avoid financial risks caused by budget failure.The application of budget management in enterprises is relatively mature.The latest research finds that the effective combination of strategy and budget is an effective method to solve the budget management problems.The application of strategic budget can not only improve the efficiency of enterprise capital use,but also help enterprises to achieve strategic development goals.Therefore,the author believes that the budget management of colleges and universities should also be combined with the strategic development goals,and a series of budget management work including budget preparation,budget execution,budget control and budget analysis should be carried out according to the strategic goals.This paper takes A university as an example,through in-depth research on strategic theory,budget management theory and strategic budget management theory,using a series of research methods such as case analysis,literature review,field research and interviews to analyze the problems existing in the current budget management of A university,and to construct a strategic budget management system that conforms to the actual situation of A university,so as to promote the organic combination of budget management and strategy of A university,improve the efficiency of capital use,optimize the allocation of resources,realize the sustainable development of A university,and provide reference for the budget management innovation of other domestic universities.