C Research On Budget Management Optimization Of Private Universities

In recent years,private colleges and universities in China have gained great support from the state and gradually occupied a place in higher education.Their sources of funds have been diversified.How to improve the utilization efficiency of funds and reasonable allocation is the key.As the core part of the financial management of private colleges,budget management is an effective means to optimize the allocation of resources and maximize the efficiency of private colleges.Based on C private colleges budget management as an example,through field investigation and research the basic situation of colleges and universities,to C private colleges present situation of budget establishment,execution,budget assessment and control system analysis,and using questionnaire and explore the problems existing in the each link,found budgeting content is not comprehensive,implementation and control strength is insufficient,lack of budget for examination and assessment.In view of these problems,combined with the relevant theoretical knowledge of comprehensive budget management,starting from the clear strategic objectives of C private colleges and universities,the optimization of organizational system,target system and operation system is expected to establish a strategy-oriented COMPREHENSIVE budget management system of C private colleges and universities.The specific optimization plan design is as follows: First,establish a budget organization system led by the board of Directors and centered by the Budget Management Committee to provide professional institutional guarantee for carrying out comprehensive budget management;Then,the objective system of C private colleges is optimized with the balanced scorecard.Finally,using PDCA cycle theory to optimize and improve the budget preparation,implementation and control,budget evaluation and budget feedback in the operation system,forming a dynamic budget operation system.In addition,in order to ensure the feasibility of the optimization scheme,this paper explains the guarantee measures for C private colleges to implement the optimization scheme and the expected results.Through this study,on the one hand,the research results of relevant cases of budget management optimization of private colleges and universities are enriched,which provides certain reference and reference for budget management of similar colleges and universities.On the other hand,the improvement of budget management of C private collegesand universities is conducive to the healthy development of C private colleges and universities.