Design And Research On Budget Implementation Control Mode In Universities

Since the reform and opening up,China has paid more attention to the development of education,increasing the financial input to colleges and universities.Following the pace of market economy development,the economic activities of colleges and universities are becoming more and more complicated.The financing channels of university funds are no longer fully dependent on the state,but the formation of the financial allocation of funds,multi-channel financing of diversified forms of funding,diversification of the source of funds is taking shape.China's colleges and universities face the opportunity and budget management at the same time.This paper first analyzes the current situation of budget execution control in colleges and universities,and on the basis of the development process of budget management and the research results at home and abroad,analyzes the necessity of constructing budget control mode in colleges and universities.On the basis of clearly designing the goals and principles of the budget control and implementation mode of the university budget,the framework and the main links of the budget execution control are constructed,and the corresponding empirical research is carried out by means of difference analysis to realize the effective control,adjustment and feedback evaluation of the budget execution process.And then puts forward the safeguard measures applied in the implementation of the process control mode in order to improve the budget management of colleges and universities,improve the efficiency of capital utilization and promote the optimal allocation of resources so as to enhance the core competitiveness of colleges and universities.On the basis of comprehensively discussing the theory and practice of budget management,this paper constructs the budget control mode of colleges and universities,and provides scientific methods and means for budget management in colleges and universities based on the actual management of colleges and universities,using the methods of analytic hierarchy process and difference analysis.