| With the rapid development of vocational education in China,the current vocational education cannot fully meet the needs of economic and social development,the quality of teaching is uneven,and the conditions of operation are relatively weak.The implementation of the new government accounting system and the "million expansion" plan means that with the increase of students in higher vocational colleges,it is more necessary to improve the financial mechanism and pay attention to the effectiveness of the use of funds.Through the analysis of the current situation and the gradual improvement of the budget management process,it is conducive to the scientific and systematic financial management of Hunan High-Tech College and the rational allocation and use of funds according to the future development,and also provides a little bit of strength to the theoretical basis of the budget management system of China’s higher education institutions.This paper selects the example of budget management of Hunan High Speed Railway Institute,using hierarchical analysis,literature research method and questionnaire survey method to study the optimal design of budget management,centering on the relevant content of budget management in higher education institutions,discovering problems and then analyzing them,so as to propose solutions to optimize budget management.This paper firstly introduces and analyzes the current situation of budget management of HRLI,and finally understands the specific situation of budget management of Hunan HRLI in detail through field research and in-depth analysis of the current situation of budget management from basic situation and preparation to performance evaluation of Hunan HRLI.Then,combined with the specific status of budget management of Hunan High Speed Rail College,we start from several aspects such as preparation,implementation and control,adjustment,performance evaluation,etc.,plus conducting questionnaires of each budget department to study and analyze the data,and explore the problems that may occur in the school budget management in the working process,in which we find that the working process mainly has the preparation without standardization,adjustment without rigor,implementation without tracking,lack of performance evaluation,etc.Problems.Finally,in view of the problems in the budget management of Hunan High-Tech College,we propose measures to scientificize the budget preparation,strengthen the control and execution,and improve the budget performance evaluation system by using the hierarchical analysis method through field research and reference to domestic and foreign literature.Based on the analysis of the problems existing in the budget management of Hunan High Speed Rail Institute and the attribution causes,this paper formulates an optimization strategy based on five dimensions,including improving the budget management model,improving the budget performance evaluation system,strengthening budget supervision and execution,enhancing the accuracy of budget preparation,and clarifying the budget management objectives as the entry point.In the process,the budget performance evaluation index system of the institution is studied in detail,so that Hunan High Speed Railway Institute can establish a scientific and standardized budget management system. |
