Research On Budget Management Improvement Of Changsha Civil Affairs Vocational And Technical College Based On Strategic Orientation

In recent years,with the continuous development of higher education in my country,the source of income of colleges and universities has been developed from the original single government funding to the government funding,and multiple funding channels coexist,and universities have gradually diversified their income.But what matches this is the increasing expenditures of various types in order to meet the needs of school teaching and scientific research.Budget management is an effective financial management method.By formulating a scientific budget,colleges and universities can reasonably allocate funds within the budget period,improve the efficiency of fund utilization,and narrow the funding gap.Because colleges and universities themselves lack the ability to "make blood",financial appropriation is already the main source of funds that colleges and universities rely on,so the preparation of the budget for the next year’s capital revenue and expenditure is an important task for college finance.College budgets do not pay attention to the input-output ratio like enterprise budgets.College budgeting lacks strategic orientation,implementation efficiency is low,and school macro-monitoring is not in place,resulting in uneven fund distribution every year.At the same time,there are still gaps in the funding of some departments.This article studies Changsha Civil Affairs Vocational and Technical College from the perspective of budget management in higher vocational colleges and provides shallow suggestions for the problems that arise in the budget.This article outlines the research history of budget management at home and abroad,gives an overview of the basic theories of strategic management theory,budget management theory,balanced scorecards,and strategic maps,and then explains the relationship between strategy and budget based on BSC and strategic maps.After having a certain theoretical knowledge reserve,combined with the school’s budget and final account data in recent years,this article analyzes the general situation and budget status of Changsha Civil Administration Vocational and Technical College,which leads to the overall budget in the budget management of Changsha Civil Administration Vocational and Technical College Deviations from mid-and long-term strategies,difficulties in compiling methods to adapt to strategic changes,lack of non-financial indicators in the budget indicator system,lack of budget execution and inadequate control,and imperfect budget evaluation and reward and punishment systems were analyzed,and their causes were analyzed.In order to solve the problems in budget management and complete the optimization of the budget management system of Changsha Civil Affairs Vocational and Technical College,you must first clarify the school’s strategic objectives and draw a strategic map of Changsha Civil Affairs Vocational and Technical College,and then determine it based on the strategic map and balanced scorecard The school’s strategic budget indicator system uses AHP to assign corresponding weights to each indicator.Subsequently,based on the strategic orientation,it proposes optimization suggestions for the budget organization system,preparation system,execution and monitoring system,performance evaluation system,and feedback system.The full text adheres to the overall idea of analyzing the status quo,finding problems,and solving problems,optimizing the budget management system of Changsha Civil Affairs Vocational and Technical College,solving various problems that commonly exist in budget management in vocational colleges,and the author has also made full use of the strategic map And the balanced scorecard two strategic management tools provide a new strategic budgeting method for the single budget management of vocational colleges.