A Study On Optimization Of A University Budget Management

With the development of China's economy in the modern society,the country's investment in higher education is also increasing year by year.Nowadays,our country's higher education school is a relatively independent economic subject,in pay attention to the social benefits at the same time,more attention to economic benefits,in order to continuous and stable development.This objectively requires colleges and universities must attach importance to financial management,strengthen financial management,do a better job of school suggests,finance and management,reasonable and effective use of funds,increasing the service efficiency of funds.Budget management as an important job in financial management of colleges and universities,is the effective way to achieve optimal allocation of resources and maximize utility.Based on the research of the budget management optimization and the basic content of budget management in Colleges and universities,we choose the A College as a case by using the methods of literature research,case studies and other research methods.This paper first introduces the A university budget management current situation.It analyzes the compilation method of A university budget and the process of budget management,budgeting,budget enforcement and control,adjustment and performance evaluation through literature research and data research method,after having a more complete understanding of the specific situation.Secondly,combining the actual situation of A university budget management,it researches the problems of budget management in A university of five aspects from the budget management,budgeting,enforcement and control,adjustment,and performance evaluation,and found that there were a budgeting is not standard and method is not reasonable,lack of rigid budget execution,budget adjustments frequently,such problems as insufficient budget control,the lack of budget performance evaluation.Finally,this paper uses analytic hierarchy process and adopts the advanced experience in budget management research at home and abroad to combine with the actual situation of A university from the budget management system and budget preparation respectively,aiming at the existing problems of budget management in A university,the paper puts forward some countermeasures to improve the budget management.The countermeasures include improving budget organization and management,improving budgeting accuracy,strengthening budget implementation,strengthening budgetary control,and improving budget performance evaluation and incentive system.A University can eventually establish a reasonable and scientific budget management system.This paper aims to put forward some feasible suggestions for budget management,but also provide reference for the study of the budget management of colleges and universities in China.