Research On The Optimization Of University Budget Management

Since the implementation of the market economy,the state has paid more and more attention to education,and its investment in the education industry has continued to increase.Higher education,as an important part of the education industry,has delivered a large number of talents to the society and contributed to the country’s stable development and prosperity.A huge contribution,but with the development of the economy and society,the scale of higher education is increasing,and it has gradually entered the stage of popularization.Colleges and universities have diversified income sources.In addition to financial allocations,they also include income sources such as enterprises,society,and affiliated organizations.At the same time,due to the many shortcomings of the university budget management model,problems such as low capital utilization and unreasonable resource allocation have been exposed.After the promulgation of the new budget law,budget management is required not only to pay attention to the preparation process,but also to examine the use of budget funds,and put forward the requirement that performance principles should be implemented throughout the budget management process.Based on the existing research literature,this article comprehensively uses literature research methods,survey methods,comparative analysis methods,case research methods and other methods,combined with principal-agent theory,new public management theory and other theories,according to the requirements of the new budget law to budget for CU colleges and universities It analyzes the current management situation,points out many problems in the budget management of CU universities,and optimizes the problems of budget management in CU universities.In response to each existing budget management problem,the corresponding solution is proposed,strengthening the communication and coordination of budget management organization,refining the content of budget management preparation,establishing and improving the budget management performance evaluation system,etc.,engaged in the three aspects of pre-event and post-event The phased all-round optimization model meets the actual requirements of college financial activities by implementing the four links of budget preparation,budget execution,budget control,and budget evaluation.Through point-by-point,empirical analysis of the optimization of budget management of CU universities as a case,the full use of funds and the optimization of resource allocation are realized,and the school running career is promoted to a new level.