A Study On The Improvement Of Budget Management Of Hunan University Of Science And Engineering

The promulgation of a series of national regulations and documents put forward higher requirements for the budget management of universities.The construction of the budget integration system makes the whole process of budget management in colleges under supervision of the finance department.Under the circumstance that the budget preparation and execution are required to be refined and scientific as well as the effect and progress of budget execution,the original extensive budget management in colleges has been difficult to meet the requirements of higher authorities.In addition,budget management plays a very important role in improving the level of fund management and optimizing the allocation of educational resources.Therefore,the quality of budget management in universities is also related to the realization of long-term development goals of schools.In order to meet the supervision of the finance department and better achieve the strategic goals of the school,it is of great significance to optimize the budget management.Based on principal-agent theory,objective management theory,control theory and incentive theory,combining with the framework of budget management organization and process analysis of the current situation of the budget management of Hunan University of Science and Engineering,summarizes its mainly problems of budget organization,budget preparation,budget execution and adjustment and budget evaluation are :First,The budget management organization system is not perfect;Second,the budgeting is not scientific;Third,the lack of in-process control land frequent adjustments in budget implementation;Fourth,lack of effective budget management performance evaluation and incentive mechanism.Combined with the individual situation of Hunan University of Science and Engineering,the corresponding optimization scheme is put forward.The university shall improve the budget management organization,adopt scientific budget preparation methods,improve the control of budget implementation,and Establish a benign budget performance evaluation and incentive mechanism.At the same time,in order to ensure the optimization scheme is carried out smoothly,three guarantee measures are put forward to: accelerate the information construction of school budget management,strengthen policy publicity and business training and improve relevant system construction.This paper aims at establishing a whole-process budget management mechanism for Hunan University of Science and Engineering,which includes budget preparation with objectives,budget execution with monitoring,budget completion with evaluation,and feedback results with application.In order to meet the supervision of the financial department,to enhance the level of budget management of the school.At the same time to optimize the allocation of funds and resources for the realization of school development planning tasks to provide a guarantee of finance.It also provides reference for other universities with similar situation in our country.