Research On The Optimization Of Budget Management Of A Private College Based On Strategic Map

In recent years,the most concerned topic in the field of education is the reform of education.In this process,private colleges and universities are carrying out the reform of teaching mode and management system.In our country,private colleges and universities have developed for more than 40 years since the beginning of reform and opening up.In many years of development,the number and scale of schools have achieved rapid growth,and the level of running schools has been increasingly recognized by the public.At present,private colleges and universities have become an indispensable part of higher education in China.However,in the operation and development of private colleges and universities,there are also many problems,including insufficient funds,excessive fees,greater debt pressure and so on.At the same time,the budget management of most private colleges and universities has not yet formed a complete system,with the increase of enrollment expansion in colleges and universities,a series of problems in budget management have gradually increased the economic pressure of private colleges and universities.Under the increasing pressure,private colleges and universities can provide basic guarantee for sustainable development only by investing limited income in long-term development,at the same time,it also caters to the requirements of the development of connotative education.From the analysis of private colleges and universities' development for many years,budget management is an effective tool for the allocation,control and assessment of internal resources in colleges and universities,which has an important impact on improving the level of internal financial management and the capital utilization rate in colleges and universities.Up till now,most private colleges and universities have different degrees of problems in budget management,including lack of evaluation of budget results,lack of perfect management model,etc.The existence of a series of problems of budget management has a direct impact on the financial management effect of private colleges and universities.At the same time,the operational efficiency of private colleges and universities and the realization of the strategic goal of sustainable development have also been indirectly affected.Therefore,it is necessary for private colleges and universities to promote the optimization of budget management through the application of effective means,so as to provide guarantee for the improvement of school-running efficiency and quality.This paper takes the budget management of private colleges and universities as the direction,and analyses the feasibility of introducing the budget management of private colleges and universities into the strategic map.Then,taking A private college as an example,through the field study of its budget management status,it concludes that there are some problems,such as short-term budget objectives,deviation between budget preparation and actual situation,insufficient budget implementation,level of budget control to be improved,and the evaluation of budget implementation is too simple.Through further analysis,it is confirmed that the reasons for the above budget management problems include the lack of correlation between budget objectives and university development strategies,the inability to optimize the allocation of resources,lack of budget preparation based on actual business conditions,deviation from budget implementation and performance objectives,lack of comprehensive supervision,lack of countermeasures for budget performance evaluation system.To sum up the above problems,the strategic map is introduced into the field,and the optimization design is carried out.Finally,the paper puts forward the guarantee countermeasures of budget management in A private college under the strategic map.To carry out the research on the above problems and put forward pertinent suggestions for improvement is of reference value for the future improvement of financial level of A private college,and also has reference significance for the budget management work of other colleges and universities.