Case Study On Comprehensive Budget Management Of HNY University Based On Strategic Map

As a main means of internal management and control of an organization,comprehensive budget management effectively links the decision-making objectives and resource allocation through the budget process,and decomposes the performance objectives to each department and each participant layer by layer,so as to realize the objective of reasonable allocation of organizational resources and improve the efficiency of resource allocation.As a non-profit organization providing public services,the pursuit of excellence is the strategic choice and basic vision of colleges and universities,which will inevitably lead to the increase of the cost of running a school and make colleges and universities face the problem of insufficient resources.It can be seen that resource constraints are the embodiment of the contradiction between demand and supply caused by the goal diversification of colleges and universities,which inevitably requires the use of comprehensive budget means to realize the effective connection between decision-making objectives and resource allocation.Based on the analysis framework of comprehensive budgetmanagement in Colleges and universities with strategic map as the main line,this paper uses case study method to reveal how HNY university works out and fights through strategic planning from three aspects: the formation process of strategic map based on resource constraints,the implementation process of comprehensive budget management based on Strategic map and the implementation effect of comprehensive budget management based on strategic map The docking process of strategic map and comprehensive budget management in the two stages of strategic planning implementation not only successfully avoids the phenomenon that strategic planning is put on the back burner,but also realizes the positive interaction between resource dependence structure and strategic goal selection.The conclusions are as follows:First,comprehensive budget management based on strategic map is a combination of strategic objectives and resource dependence.On the one hand,the strategic map implements the strategic plan through the resource allocation function of the comprehensive budget management;on the other hand,the comprehensive budget management takes the strategic plan of colleges and universities described in the strategic map as the goal orientation of resource allocation,decomposes the budget according to the four levels of finance,customer,internal process,learning and growth,so as to improve the budget resource allocation function Effectiveness.Second,the strategic map is a clear description of the four levels of Balanced Scorecard to the strategic objectives of the organization,combining the resource allocation function of the organization strategy and comprehensive budget management,so as to ensure the implementation of the strategic objectives of the organization.Thirdly,through the docking process of strategic map and comprehensive budget management in the two stages of strategic planning preparation and implementation,HNY university has not only successfully avoided the phenomenon of strategic planning being put on hold,but also realized the benign interaction between resource dependence structure and strategic goal selection.