Research On Slack Budget-making And Governance Policy Of Chengdu Municipal Colleges

With the continuous in-depth development of socialist market economy,it provides great opportunities for the modernization of colleges and universities in China,especially the internal financial management of colleges and universities has gradually shown a great leap forward development trend.Budget management is an important means for colleges and universities to realize the optimal allocation of resources.It occupies a very critical influential position in the financial management mechanism of colleges and universities.In order to actively respond to the government’s call,establish effective budget management methods,and reduce the possible adverse effects of budget slack,colleges and universities should take steps in integrate management methods with budget preparation,implementation,control and assessment,reasonably allocating budget funds and promoting the sustainable development.In summary,in the research phase of this topic,case analysis,literature research methods and comparative analysis are used.By learning from the research results at home and abroad and combined with the actual situation of budget management of Chengdu municipal colleges,this paper checks the budget and final accounts of budget expenditure of six Chengdu municipal colleges.In most cases,the final accounts of financial education expenditure are less than the budget,It shows that the budgeting of financial education expenditure is slack.The deliberate relaxation of budget preparation is extremely harmful to the budget management of colleges and universities and even the whole organization management,resulting in a waste of resources.This paper studies the current situation of budget slack in the budget preparation of Chengdu municipal colleges.Influenced by organizational slack theory,contingency theory,principal-agent theory,and comprehensive budget theory,this paper analyzes the reasons for the slack in the budget preparation of financial education expenditure: the lack of strategic orientation in the budget management of colleges and universities,the low degree of budget constraints,imperfect budget performance evaluation system,hierarchical management system lead to unclear rights and responsibilities,and information asymmetry in the process of budget management.Through the specific analysis of various reasons,we can know that the principal-agent problem is the main reason for the relaxation of budget preparation in colleges and universities.In the cities represented by Chengdu,local governments are mainly responsible for supporting the development of education,and providing financial education funds.Therefore,this paper selects Chengdu municipal colleges as a case for analysis,calculates the degree of slack in the budget preparation of financial education expenditure,analyzes the causes of slack in the budget preparation,and puts forward targeted policy suggestions:establish a budget management system with long-term development strategy as the core,form a rigid budget restraint mechanism,build a scientific and effective budget performance evaluation system,clarify the rights and responsibilities of budget management,and improve the information disclosure and responsibility system of budget preparation and implementation.