| With the development of the times,private colleges and universities play an important role in China’s higher education,especially in the junior college and undergraduate education,which has transported batch after batch of excellent talents for our country.Due to the continuous decline of the birth rate,the total number of school-age population in higher education will also show a downward trend,and the private colleges and universities are gradually changing from scale expansion to high-quality development.In order to improve the quality of teaching,it is necessary to continuously increase the investment in education funds and human resources,which makes the private colleges and universities that only rely on the mode of "learning to support learning" face great challenges,The contradiction between the increasing demand for resources and the limited resources is becoming more and more serious,which seriously affects the survival and development of private colleges and universities.In this context,this paper takes s private colleges and universities as an example,makes an in-depth study on the budget management of private non-profit organizations,and formulates the corresponding budget management plan.This study expands the idea of budget management in private colleges and universities,which is conducive to the improvement of the level and quality of.budget management,and also has a certain role in promoting the reform and development of private colleges and universities in China.In this paper,the budget management system of s private colleges and.universities is described in detail.Based on the optimization,principal-agent and other budget management theories,the main problems and reasons are analyzed.After introducing PDCA cycle quality management model,the static management mode of budget management is improved.According to the actual situation of S private colleges and universities’ budget preparation,from the planning,implementation,implementation and implementation,this paper puts forward some suggestions Starting from the four stages of inspection and processing,the budget management system of s private colleges and universities has been implemented in the budget preparation,implementation,analysis,evaluation and evaluation results,and the construction of comprehensive budget management system has been completed,so as to gradually establish a dynamic budget management mechanism of colleges and universities.This paper uses the Balanced Scorecard to develop a comprehensive performance evaluation framework,and systematically analyzes the comprehensive budget system of s private colleges and universities.The results show that the strategic management system based on strategic management and performance measurement is comprehensive,scientific and effective,which is conducive to the rational allocation of limited resources to achieve the goal of performance maximization.Many problems of s private colleges and universities,such as the lack of scientific fairness of resource allocation,the lack of rationality of the budget management system,the weak support of financial management system,can be effectively solved through the comprehensive budget management system optimization program in this paper.It is hoped that this paper can provide reference for the comprehensive budget work of private colleges and universities,realize the balance between the limited resources and development of private colleges and universities,improve their internal organization and coordination ability and market competitiveness,and promote the healthy development of private colleges and universities. |