Research On The Improvement Of University Budget Management Benefits Under The Zero-based Budget Model

Budget management is not only an important part of financial management in Colleges and universities,but also the core content of financial work.Scientific and reasonable budget management plays an important role in the smooth development of the cause of colleges and universities.With the increase of our country's investment in higher education,the resources of higher education also increase.The source of university budget revenue is no longer the traditional only financial funding.After years of development,it has gradually changed into a new pattern of financial allocation and coexistence of multiple income modes.In this case,colleges and universities need to constantly improve and reform their own financial management,strengthen budget management,improve the quality of budget preparation,so that budget management can really play a regulatory role in optimizing the allocation of resources in the process of college operation and development.However,at present,the limited school resources and the growth of daily expenditure in Colleges and universities have become the main contradiction in the development of colleges and universities.Under this background,it is imperative to introduce the scientific budget management system into colleges and universities.How to make a reasonable allocation of resources in the limited school resources and choose a more scientific and reasonable budget management mode have become the main problems that colleges and universities are exploring Question.At present,the incremental budget method is widely used in Colleges and universities in our country.Through the research on the related literature of budget management and combined with the work practice,it is found that this method has many defects in the process of budget management,such as unreasonable allocation of resources,unscientific budget project preparation and low level of personnel participation.This budget method can not meet the current needs of colleges and universities In this case,it is urgent to reform the budgeting method of colleges and universities.In this paper,C university budget management as a case,using literature analysis,case analysis,field survey and other analysis methods,combined with C university budget management process and work practice,in-depth analysis of C university budget management process and budget management work content.It is found that the budget management of C University has always been based on the incremental budget method.There are a series of problems and defects in the budget management and budget preparation,such as the low degree of management participation,the unreasonable allocation of budget funds,and the large balance of budget projects,which limit the development of the University and reduce the efficiency of resource use.Through the comparative analysis of Fuxin Coal Mining University and C University,which implement zero based budget mode,this paper puts forward some corresponding countermeasures,such as the construction of budget management method based on zero based budget.Through the introduction of zero based budget method,we can change the traditional budget management mode in Colleges and universities,and further improve the efficiency of the use of budget management funds in Colleges and universities.We hope that this paper can play a certain reference role in the implementation of zero based budget management mode in Colleges and universities.