Research On University Budget Management Based On BSC

In recent years,with the gradual deepening of China's higher education reform,the scale of universities has continued to expand,and considerable progress has been made in the quality of running schools,teaching staff,teaching facilities,etc.,sending a large number of talents to all walks of life and promoting the development of society.However,behind the booming development of universities is the billions or even tens of billions of capital investment.To handle such huge capital inflows and outflows,universities need to have a higher level of budget management,while the traditional university budget management is still in the stage of preparing budgets and controlling revenues and expenditures.Deviating from the original intention of the budget,making budget management in a formal way,and also disconnected from the strategic development direction of universities.Therefore,in order to improve this situation,this article introduces the concept of Balance Score Card(BSC).BSC,as a management mode integrating systemization,strategy,and humanism,can decompose abstract strategic goals into action plans and target values in various dimensions.The current major contradiction of college budget is that the budget direction deviates from the strategic direction.If BSC can be combined with college budget,it will be of great significance to solve the existing problems of college budget management and improve the level of college budget management.Based on this background,this article combines theory and case studies to analyze the current situation and problems of case management in colleges and universities,clarify the strategic goals and budget goals of the college,and propose that budget management organizations and budget execution organizations should be established as college budget management organizations.Finally,combining BSC from preparation,implementation and adjustment to evaluation and incentives,reorganize the budget process,and link the abstract strategic goals of universities with budget goals and personal goals to improve the budget autonomy of secondary colleges and departments and stimulate the enthusiasm of faculty and staff to participate in the budget,make budget preparation more complete and meticulous,dynamically feedback the budget implementation progress,alleviate budget slack,and form a reasonable budget performance evaluation index system to solve the budget management problems in colleges and universities.Realized the scientific and refined management of university budgets.