Research On University Budget Management Based On Internal Control For F University

With the continuous development of the socialist market economy,the expansion of the scale of higher education and increasing enrollment,the development of university education in the direction of the diversified development,the resulting more diversified sources of funding of colleges and universities and colleges and universities of complicated economic,followed are faced with,such as unreasonable management,backward management concept,science and humanities environment,the system of control system and the use of duty crime,corruption and waste and so on all sorts of problems.As the starting point of university finance,budget management is directly related to the long-term operation of university finance.University financial budget management of the internal control to ensure the normal operation of finance in colleges and universities,improve the service efficiency of funds,promote the normal conduct of activities in colleges and universities has played a vital role.Therefore,it is necessary to improve the level of internal control and budget management to promote the sustainable development of colleges and universities.Based on the problems in university financial budget management and strengthening internal control needs of the status quo,this article from the university budget management objectives,principles and characteristics of internal control,learn how to use the theory of the COSO internal control framework and financial budget in colleges and universities both at home and abroad research on the theory and practice of the internal control,Based on the ministry of finance issued by the administrative institutions internal control standard(try out)and on comprehensively advancing administrative institutions of the internal control construction guidance,internal control guide the economic activities of colleges and universities directly under the ministry of education(try out)and other relevant provisions,the F university financial budget management conducted a comprehensive analysis of internal control,think the viewpoint of budget control is weak,the budget system imperfect,budgeting method is not appropriate,not comprehensive,lack of budget implementation andbudget supervision system is not sound and so on.