Research On Budget Management Of A Education And Training Institution And The Optimal Countermeasures

With the popularization of budget management in China,more and more enterprises,especially large and medium-sized enterprises,use budget management to a higher degree.And with the popularization and in-depth use,the functions and functions of budget management are more comprehensive,from the basic adjustment function to the operation core and development strategy.Generally speaking,large and medium-sized institutional units have a stronger demand for budget management,and they are often able to allocate more complete resources to help the implementation of budget management.With the continuous expansion of the business scale of a education and training institution,the requirements of enterprise operation for internal management,especially financial management,are also increasing.In the constantly competitive market environment,how to manage budget Combining with the actual situation of the company and promoting the improvement of the enterprise's operating results is a difficult problem in front of a education and training institution,and also one of the important measures to promote its development quality.This paper takes a education and training institution as an example,according to the ideas of understanding the background and current situation,analyzing the problems,proposing suggestions to solve the problems,and ensuring the implementation,adopts two research methods: literature and field investigation.On the basis of on-the-spot visit and investigation to understand the company's basic situation,teachers' situation and financial situation,this paper systematically analyzes the current situation of budget management of a education and training institution from four aspects of budget management organization,budget preparation,budget implementation,budget assessment and incentive,and includes the problems and reasons existing in the budget management process of the education and training institution.Then,based on the theories of budget management and corporate governance,this paper puts forward the corresponding budget management optimization countermeasures for the problems of education and training budget management of a education and training institutions,including improving the budget management organization and system system,strengthening the standardization of the budget preparation process,strengthening the implementation and control of budget,and improving the budget assessment and incentive system.Finally,in order to ensure the smooth implementation of the budget management optimization strategy of aeducation and training institutions,the paper puts forward the guarantee measures from four aspects of human resources,system,information technology and corporate culture,and estimates the effect of the strategy after the implementation of removing obstacles.After studying a lot of documents related to budget management,aiming at the industry characteristics and development stage characteristics of a education and training institution,on the basis of finding out the problems and causes,combined with the previous practical experience,this paper makes operational optimization countermeasures and safeguard measures,which will directly help the establishment of the company's budget management system and cost control,and further promote The increase of the company's operating profit value provides a solid guarantee for the company's better development,and has certain reference significance for other enterprises,especially for education and training institutions.