Research On Comprehensive Budget Management Of H Institute Of Aeronautical Engineering

The reform of public institutions is in full swing,the integration of budget management has been solidly advanced,the education reform has continued to deepen,and higher vocational colleges are gradually transforming,which urgently needs a large amount of financial support,but most higher vocational colleges have very limited funds and resources.Budget management is an important part of financial management in colleges and universities,and plays a pivotal role in various work of the school.In order to effectively allocate and use limited budget funds,many colleges and universities are trying to introduce comprehensive budget management.In this paper,the research on the overall budget management of H Institute of Aeronautical Engineering has important theoretical and practical significance.This paper is guided by principal-agent theory,incentive theory and public product theory.Taking the "Budget Law","Financial System of Colleges and Universities" and "Opinions on Further Deepening the Reform of Budget Management System" as the basis for policies and regulations,this paper analyzes that in a non-profit organization like higher vocational college,compared to business the implementation of comprehensive budget management not only has common features,but also has its own characteristics such as non-profit strategic goals,diversified budget management content,and standard budget management.The introduction of comprehensive budget management is an objective requirement for the reform of higher vocational colleges,an important guarantee for realizing the strategic goals of higher vocational colleges,and an inevitable requirement for strengthening the internal control of higher vocational colleges.H Institute of Aeronautical Engineering has initially established a comprehensive budget management system.However,there are still problems unsolved: the overall budget management organizational structure and informatization level is weak;the source of budget revenue is single;the budget preparation is out of touch with the school’s strategic goals;the budget preparation method is unqualified;the budget slack is widespread;the overall budget preparation quality is not high;the control of budget execution is deficient,which is manifested in unreasonable allocation of funds,frequent addition or reduction of budgets,and insufficient and timely reimbursement;and finally,the budget performance evaluation system is not perfect,which is reflected in the low reliability of the budget performance scoring results and the mere formality of the incentive mechanism.Therefore,H Institute of Aeronautical Engineering should optimize the organizational structure of comprehensive budget management,build an information platform for comprehensive budget management,and strive to open up new sources of income to strengthen the infrastructure of comprehensive budget management.They should improve their budget preparation from two aspects: first,improving budget preparation method and building up a budget project database;and second,strengthen the control over budget execution and standardize budget adjustment mechanism.Finally,they should reframe the overall budget management performance evaluation,reconstruct its index system,improve its process,and strictly implement the reward and punishment mechanism to improve the overall budget performance evaluation system.