Research On Budget Management Optimization Of Public Middle School

With the rapid development of China's economic level,the socialist market economic system has been constantly improved in the historical process.Fiscal funds play a pivotal role in national development and improvement of national living standards.Whether the use of fiscal funds is efficient is related to the vital interests of every citizen.More and more attention is focused on the use of financial funds in our country.The budget management of administrative institutions is an important part of the financial budget management,which is of great importance to the healthy operation of the national economy.As one of the typical administrative institutions,public middle schools have a relatively single source of funding.How to efficiently use financial funds,rationally allocate educational resources and promote the further development of schools in the budget management of public middle schools is an important issue facing the budget management of public middle schools.At present,some areas of our country in some departments or administrative institutions to the budget management of some tentative exploration,but also achieved a certain degree of effect,but in fact,public middle school budget management in the implementation of many deficiencies,the existing budget management system there are many defects.At the present stage,there are relatively many researches on budget management,but there are few researches on budget management in public middle schools.In practice,it has not aroused enough attention and concern.Based on the above background,it is of great significance to select public middle schools as the main body to conduct research on budget management and optimize it.This paper uses literature research method,field research interview method and case analysis method and other research methods to study the budget management of public middle schools.Firstly,the paper analyzes the current situation of budget management of public schools through literature research and field research and interview.Secondly,through the field interview,the status quo of budget management in Case D Middle School is understood,and the existing organizational structure,budget and final account income and expenditure and current budget management system of D Middle School are introduced.The problems existing in organizational structure,mode and process(including budgeting,budget implementation and regulation,and budget performance evaluation)of budget management in D Middle School were deeply analyzed,and optimized from the aspects of objective principle,organizational structure,budget management mode and budget management process.Through this study,it is expected to further improve the budget management of D Middle School and promote the further development of D Middle School.It is also expected to provide reference for public middle schools to further improve the school budget management and carry out specific budget management.