| In recent years,China’s higher education management system has been deepening its reform and the scale of universities has been expanding.Under the requirement of "living a tight life" nowadays,improving the efficiency of the use of university budget funds has become an urgent task for universities.At the present stage,the funds of universities are extremely tight on the one hand and have a large amount of balance on the other,which shows that the budget management is not up to expectation and is not conducive to the long-term sound development of universities.In this paper,firstly,by selecting the budget reports of ten universities in city G for the past four years as the research object,we firstly summarize the current situation and problems of the carry-over funds of these universities.Secondly,three of the universities are selected as representative cases,and through the analysis of budget and final accounts data,the specific situation of carry-over funds in the budget management of universities is further explored,and the deep-seated reasons for the problem of idle carry-over funds are analyzed,including three levels of factors:(1)at the level of financial departments: long chain of fund delivery,late arrival of funds and little communication between financial departments and universities;(2)at the level of universities: most of universities adopt incremental budgeting,budget funds are allocated rather than managed,the budget performance evaluation mechanism needs to be improved,and seeking to maximize discretionary budgets;(3)at the level of budget users: there are many restrictions in the financial system,budget users subjectively retain funds,and major emergencies affect the progress of expenditure.Finally,targeted management measures are proposed:(1)simplify the process of disbursing financial budget funds;(2)establish a more scientific budgeting scheme;(3)improve the management system of carry-over funds;(4)improve the performance appraisal incentive system. |
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