Research On The Construction Scheme Of A University Budget Project Database Under The Background Of Budget Management Integration

As an important part of budget management integration,the construction of budget project database is becoming more and more important.In recent years,with the deepening of the budget management reform,how to improve the budget management scientifically and efficiently is the subject of all levels of departments and units are actively exploring.This paper chooses A University to conduct a specific case analysis to analyze the difficulties encountered in the implementation of the current budget management integration process and try to find a solution to the problem.Through field investigation of A University,literature research method and case analysis method and other methods,it is found that A University in the implementation of integrated budget management budget project system is not complete,budget project application is not standardized,budget expenditure standards are not scientific,performance evaluation is not comprehensive and other problems.After further sorting and analysis,the main problem is that A University still uses the original budget management concept and does not establish a complete and scientific budget project database that can meet the current needs,and does not achieve the same resonance with the new national budget management requirements.A university can neither meet the needs of development,nor integrate with the national budget management,resulting in the "neck" phenomenon of budget management,so the construction of A university budget project database is put forward.The paper has carried on the detailed elaboration to its design route: the budget item is divided into the personnel class,the operation class,the specific target class,and the budget management integration requirements;Design a 21-digit budget item code,which can cover the financial region,budget item year,implementation unit,budget item category,budget item serial number,budget item flow state and other contents,to ensure that any budget item will not appear double code phenomenon,so as to ensure the uniqueness of the budget item exclusive code;At the same time,the construction path of budget item database,such as budget item entry,budget item execution and supervision,budget item ending and termination,is designed reasonably.And how to scientifically set up performance objectives,dynamic monitoring of the implementation,the establishment of an objective and fair evaluation system,improve the results of feedback mechanism and other aspects of the budget project to build the whole process of performance management system;From the above aspects,build a budget project library exclusive to A University.When implemented as scheduled,budgeting will be more scientific,budget execution more efficient and performance evaluation more fair.Of course,in the actual operation,there may also be new problems in the operation,it is suggested to further strengthen the top-level design,continue to improve the organizational structure,optimize the process operation,and strengthen coordination.Only by continuous self-improvement and enrichment,can we keep up with the pace of The Times and meet the needs of budget management integration.