Research On Problems And Countermeasures Of Financial Budget Management In Sichuan GS College

In the 1980 s,researchers in educational economics in universities proposed policy recommendations that fiscal education should account for 4% of national GDP(or GNP).After more than 30 years of experience,the 4% goal has finally been adopted by the government and has become an important indicator of education financial investment.By 2012,the proportion of China's fiscal education funding to the national GDP will reach 4.28%.The realization of the “4% goal” has provided the economic foundation for the rapid development of higher education in China.Under the guidance of the policy,the overall scale of our country's universities has rapidly expanded.Taking Sichuan as an example,with the attention and support of the Sichuan Provincial Department of Education and Sichuan Provincial Department of Finance,the funding for university education in the province adopts a per capita funding system,and the average funding allocation for higher vocational colleges has reached 12,000 yuan.After the country implemented the new "Budget Law" in 2015,the problems that must be faced by universities in China include improving the efficiency of the use of educational resources in colleges and universities,strengthening the performance evaluation of financial budget funds,reducing the risk of the use of funds,improving the distribution system,and establishing a sound supervision system.And make the information open and transparent.Budget management is a key part of financial management in universities and shoulders the important mission of resource allocation.How to use budgetary management means to get rid of the current situation in which the development of universities is controlled by the amount of funds is a question that is worth studying.The analysis and discussion of budget management in colleges and universities not only provide a huge help for the development of colleges and universities,but also can promote the reform of higher vocational education.This paper takes the Sichuan GS Institute(hereinafter referred to as “GS Institute”)as an example to analyze in detail the status and existing problems of the GS Academy at all levels of the budget,and proposes to strengthen the compilation of departmental budgets and establish the performance evaluation of the department's budget against these issues.Through the performance evaluation of the overall situation of the budgets of various functional departments,and then guided by the evaluation results,an incentive mechanism is formed among various functional departments,which will bring about changes to the entire budget system,increase the overall budget level,and also give other domestic high levels.Vocational colleges provide reference for budget management work.The first part of the article explains the background and significance of the research,establishes the thinking and basic framework of the research,and uses literature review methods and case studies to conduct research.The second part introduces the basic concepts of financial budget management and the status quo of financial budget management in higher vocational colleges.The third part introduces in detail the basic situation of budget management and the main income and expenditure situation of the GS Academy.The fourth part analyzes the problems existing in budgeting,budget execution,budget control and budget performance evaluation system construction of GS Academy budget management,and proposes the necessity of introducing budget performance evaluation system.The fifth part proposes constructive suggestions for the various problems in the financial budget of the GS Academy,and designs a budget performance evaluation system for each functional department of the GS Academy.The sixth part summarizes the conclusions of the study and concludes that the GS Academy can adjust budget performance evaluation indicators according to the actual use situation in the future budget management,improve the deficiency of the performance evaluation system,and it is of practical significance to improve the GS Academy's budget management level.