Research On The Construction Of Comprehensive Budget Management System Of Guangxi Medical Colleges And Universities Based On Balanced Scorecard

With the rapid development of social economy,the status of budget management in the strategic management of enterprises has been gradually improved.So far,it has been widely used in enterprises and become an indispensable means of management.The successful practice of budget management in enterprise management also provides experience for the implementation of comprehensive budget management in administrative institutions.Since the implementation of budget management in China's universities in 2009,the budget management in Colleges and universities has been the focus of attention of relevant government departments.As colleges and universities with cash basis as the main accounting basis,budget is the basis and starting point of their accounting work.The importance of budget management is self-evident.However,with the continuous expansion of the scale of school funds,the source of funds is not limited to financial allocation,and the way of social financing is increasing.Traditional budget management is facing enormous challenges.In the practice of University management,the traditional budget management model is gradually showing defects,such as the lack of long-term budget objectives,the lack of full participation in budget preparation.And,the lack of rigorous preparation,budget implementation lack of necessary control and information feedback,budget performance evaluation in the form and so on.This study combines the author's years of work experience in Guangxi Medical Colleges and theoretical knowledge,aiming to build a new budget management system that can optimize the current budget management of Guangxi Medical Colleges.Through comparative study,it is concluded that the comprehensive budget management system based on the balanced scorecard is more suitable for the medical colleges and universities in Guangxi,which are in urgent need of breaking through the bottleneck of development,because the balanced scorecard has a clearer and comprehensive path to decompose the strategic objectives than other theories,Therefore,this study introduces the management concept of balanced scorecard,uses the four dimensions of Balanced Scorecard as the basic framework of comprehensive budget management,embeds the compilation,implementation and evaluation of comprehensive budget management into it,and tries to build a comprehensive budget management system suitable for Guangxi medical colleges and universities,at the same time,it also provides a new comprehensive budget management for other colleges and universities.