A Study On Budgetment Management Of F University

Since the 13^th Five-year Plan,based on the need of deepen reform comprehensively,the development and reform work of ordinary colleges and universities in China is in full swing.Compared with before,there have been much more sources of funds and income of colleges and universities in China,which should be regarded with great admiration.The expansion of the source funds has brought more funds for education,scientific research and administrative for colleges and universities than before,which also means that the previous"extensive"finance management mode can no longer meet the needs of the future development of universities,the financial management work of colleges and universities needs to change to"intensive"mode.How to promote the reform of financial management in colleges and universities is a problem that our government and academia have been discussing about.Budget work is the first step of this financial management work,and it is also the leader of coordinate the strategic development of colleges and universities.The quality of budget work directly affects the efficiency and quality of the use of funds in a financial year.Therefore,improving the current financial budget management can be said to be an important part of the financial reform in China’s Colleges and universities.This paper has used the case study method.Firstly,summarizes the background and significance of the budget management research,then according to the foreign and domestic two parts to elaborate the current budget management,especially the research status of the budget management in public departments and universities.Then is the stage of theoretical analysis,clarify the definition and characteristics of budget management,including the differences between the budget management of ordinary enterprises and the budget management of institutions such as colleges and universities.The case study method is used to discuss and analyze the current situation and shortcomings of F university’s budget management,and the main objective is to analyze the budget output performance of F University.Strat with Summarize problems from the aspects of this university’s financial institution setting,budget preparation,budget implementation,budget control and budget performance evaluation system.There are some problems,such as insufficient control of administrative and logistics expenditure,too single budgeting method,insufficient flexibility of budget implementation,insufficient professional level of budget control,and the qualitative assessment method of scoring and self-evaluation is not conducive to reflecting the difference of work quality,and it is also difficult to provide sufficient incentives for teaching staff.Next,combined with the problems summed up,the corresponding improvement suggestions are given,such as improving the combination mode of incremental budget method and zero base budget method,strengthening the professional audit of budget expenditure,controlling administrative and logistics budget expenditure,and activating idle fixed assets.At the same time,this paper designs the weight system of performance budget evaluation index for F University by using the analytic hierarchy process（AHP）,and evaluates and analyzes the comprehensive performance of the indicators under the system by using the efficiency coefficient method,In order to reflect the effectiveness of the index weight system for f university budget management,and put forward improvement suggestions for the poor performance of the effectiveness coefficient method.Finally,summarize the main conclusions and suggestions of this paper,hoping to give some advices to the financial work of F University and other similar universities.