| The "double first-class" strategy is based on the "211 project " and "985 project" another national higher education development strategy,trying to break down the barriers of identity,introduce dynamic construction competition mechanism,not only maintain and reflect the results of the previous key construction,but also encourage non-listed colleges and universities to make up the short board,catch up,and also provide new opportunities and possibilities for local colleges and universities that do not have the qualification of "985 project " and "211project ".This is not only a symbol of the pace of higher education construction in China to a new stage of development,but also a kind of table view that our country attaches great importance to the construction of local colleges and universities.And the state finances higher Since the beginning of 1990 s,the investment in education has fallen to its lowest point in 2005,and has increased year by year.With the continuous growth of the state financial education funds,the disposable income of schools has increased accordingly.And the comprehensive budget management tool provides a possibility to solve this problem.The overall budget requires that all income and expenditure of colleges and universities,carry-over balance should be attributed to the budget;the second is to require the school war Planning and annual planning,through the budget objectives layer by layer into each department and each post,the relevant responsible person in the budget implementation are responsible for the management responsibility,stakeholders will evaluate their budget performance,and then the evaluation results will be used for future budget allocation.This is not only the requirement of the new budget law,but also the performance management goal of the national finance.In summary,the overall budget is not only the premise and foundation of the financial activities of colleges and universities in our country,but also the standard to guide and evaluate the financial activities of colleges and universities.However,the actual situation is that some universities' existing management system,management concept,budget model,performance evaluation and so on can not meet the requirements of comprehensive budget management,and do not take comprehensive budget management as an effective tool to help the construction of "double first-class ".Therefore, how to combine the " double first-class " strategy and comprehensive budget management organically is one of the current tasks of colleges and universities.This paper uses the methods of literature research,case analysis and contrast analysis to compare and analyze the overall budget management mechanism of "double first-class" colleges and universities in China and the more advanced comprehensive budget management system of foreign colleges and universities,and finds out that it may be generally suitable for colleges and universities in China management experience and methods.Through the analysis of cases H the current "double first-class" construction the university and the current comprehensive budget organization and management system of the school,to find out its problems in the budget management,from the budget preparation,implementation,control and evaluation of the H university "double-class" construction objectives under the budget management optimization suggestions,not only hope to promote the future development of the future development of the university,but also hope to provide some experience and reference for our colleges and universities to promote the "double-class" strategic construction and overall budget management. |
