Study On The Improvement Of Budget Management Of Hunan Of Post And Telecommunication College

Since the 13 th Five-Year Plan,with the significant increase of Chinese economic strength,the state has attached more and more importance to vocational education.Then,how to manage and use school funds scientifically according to the service,public welfare and non-profit characteristics of higher vocational institutions has become an important issue to be solved.The report of the 19 th National Congress requires higher vocational colleges to develop a budget management system that is "comprehensive,standardized and transparent,with scientific standards and strong constraints",and the new government accounting system requires higher vocational colleges to build a reasonable budget management system,which is practically feasible to strengthen the fund management of higher vocational colleges,manage the whole budget process and improve the efficiency of resource allocation.It is also important for the long-term development of higher vocational colleges and universities,improving their competitive advantages and responding to the new "double-high" vocational education plan;it is also important for improving the governance ability of higher vocational colleges and universities,promoting the quality and efficiency of daily management,and improving the quality of public services.This paper introduces the public goods theory,public fiduciary responsibility theory and incentive theory related to the budget management of higher vocational colleges,take Hunan of Post And Telecommunication College as the research object,the problems of inefficient budgeting,ineffective project budget execution,and formal budget appraisal were identified as the main problems currently existing in the Hunan of Post And Telecommunication College.From the three aspects of budget management,budget preparation,execution and evaluation,the reasons behind the problems are explored in depth,such as no defective budget preparation mechanism,lack of management in project budget execution,and the budget performance evaluation system is not established.In view of the above reasons,the improvement suggestions for the budget management problems of Hunan of Post And Telecommunication College are proposed,such as optimizing the budget preparation mechanism,strengthening the management of project budget execution,and establishing the internal budget performance evaluation system,and the specific improvement measures include strictly stipulating the budget preparation period,establishing the budget project library mechanism,improving the importance of project budget execution,strengthening the supervision of budget execution,establishing the internal budget performance evaluation index system,and improving the budget performance reward and punishment mechanism,and finally,three guarantee measures are proposed,improving managers’ financial literacy,introducing financial BP system,and strengthening information construction.The purpose of this paper is to improve the financial management level and enhance the value of capital utilization of Hunan of Post And Telecommunication College through the research on the improvement of budget management in UPV.It is expected that the research of this paper can provide reference and reference for the improvement of budget management in other higher vocational institutions.