Research On The Optimization Of Budget Management System Of Private Universities Based On Strategic Orientation

With the continuous development of social economy,private education has become an important component of higher education in our country.Private colleges and universities are facing more and more pressure.Only by using limited income for long-term development can they achieve their own sustainable development and cater to the conformal education needs.Administrators of private colleges and universities pay more and more attention to their strategic management in order to seek the survival and development of schools.The so-called strategic management is that the manager should establish the strategic goal suitable for the development requirements of the enterprise itself,analyze the internal and external environment faced by the enterprise,and on this basis,formulate a series of action plans,in order to achieve the strategic goal.Moreover,the strategic goal is abstract and general,and the indicators of each department of the private university are also relatively general,which requires that it be decomposed into various details and specific feasible business indicators through budget management.Therefore,budget is a very important link in the management of private colleges and universities.In private colleges and universities,it is a very effective strategic management tool.The strategic objectives of private colleges and universities guide the smooth implementation of budget management,at the same time,budget management also plays a decisive impact on the process of private colleges and universities management.However,the history of the development of private colleges and universities is still very short,and due to the particularity of private,the current budget management system adopted by private colleges and universities is not perfect on the whole,and can no longer match its development,so the optimization of the budget management system based on its own strategic orientation is imperative.In this paper,under the guidance of relevant theories of budget management and relevant research data at home and abroad,the case analysis method is used to study,taking my College Y as an example,based on its own strategic orientation,to optimize the budget management system.In order to achieve the overall strategic goal of Y College,which is to fully reach the standards of educational conditions,develop vocational education,comprehensively improve the quality of education and teaching,become a professional master degree construction unit,and build a high-level application-oriented university with distinctive characteristics,the development strategy of Y College and the specific strategies in the implementation process are studied.Then,a systematic analysis is made on the organizational structure,the process method,content,implementation,control and evaluation of the budget management system of Y College in private colleges and universities.It is concluded that Y College currently has some problems,such as the unconformity of the budget preparation method to the strategic changes,low implementation rate of budget items,lax budget review,too loose adjustment,and unsound budget assessment mechanism.After further analysis,this paper believes that the reasons for the above problems include: the lack of correlation between the budget goal and the development strategy of colleges and universities,the budget preparation is divorced from the actual business situation,the budget implementation deviates from the performance goal and the lack of budget performance evaluation mechanism.Based on the above problems,this paper puts forward some suggestions to improve the budget management of Y College of private universities by combining strategic objectives,using strategic maps to decompose and refine the total budget indicators,and reasonably allocating human,material and financial resources to teaching,management and scientific research.This paper tries to discuss how to take its own strategic planning as the starting point,run the strategic thought through all links of budget management and optimize the budget management system,hoping to not only solve some problems in budget management of Y College itself at the present stage,but also provide reference and learning for other similar private colleges and universities,and to some extent,It has enriched the budget management practice of private colleges and universities in Yunnan Province.