Study On Budget Management Optimization Of Hunan University Telecom College

After the establishment of "985" and "211" projects,the budget allocation of public universities has been carried out according to the comprehensive ranking of schools.On September 21,2017,the Ministry of Education,the Ministry of Finance and the State Development and Reform Commission jointly issued the first batch of dual-first-class construction of 137 universities,a total of 465 disciplines(including 44 custom disciplines).Since then,it has opened the prelude to the allocation of budgetary funds of Central Universities according to the disciplines.As the carriers of disciplines,colleges in Colleges and universities may have only one discipline or coexist many disciplines.Because of the disciplines differences between the administrators of colleges and universities,the allocation of budget funds is not standardized,unreasonable and opaque.The strategic goal of cultivating and developing advantageous disciplines may not be effectively implemented at the college level.Under the new financial and budgetary system and the new government accounting system,it is of great significance for the budget management research of public colleges and universities to carry out the school strategy,develop the advantageous disciplines and develop the specific path of the disciplines.Firstly,the paper systematically combs the relevant literature of public university governance,university evaluation and budget management,and analyzes the impact of these theories on the budget management of publ ic universities based on public goods theory,university governance theory,financial theory of "financial flow" and incentive theory;secondly,it introduces Hunan Province.The present situation of budget management organization,system and execution in universities and colleges of telecommunications points out that unreasonable allocation of subject budget funds leads to brain drain,administrative leading budget squeezes academic budget funds,unbalanced allocation of funds between scientific research a nd teaching budgets,etc.The main reasons for the problems in budget management are found in schools.The imperfect management results in the lack of initiative in the budget management of the institute,the mismatch of financial power in the budget management of administrative personnel,scientific research and teaching personnel,and the imbalance of incentives in the budget management of scientific research and teaching.Thirdly,according to the reality of budget management and the needs of the development of the discipline strategy of the university,the paper constructs different schools of telecommunications.Finally,in order to ensure the effective implementation of the optimization path of budget management in various disciplines,it proposes to build a financial information platform,improve the school budget management system,implement the college budget performance self-evaluation,and implement the college budget information disclosure.The main contribution of this paper is that according to the development strategy of Hunan University,it is made clear that the electrical engineering of Telecom College is a priority development discipline,the control science and engineering is a development discipline,and the electronic science and technol ogy is a maintenance discipline.