Research On Budget Management Optimization Of Affiliated Universities Under The Background Of Budget Integration

Effective budget management is the premise of healthy economic development and social stability.At present,the key point of Chinese budget management reform is to strengthen modern information construction.In this context,the Ministry of Finance promulgated the "Norms for the Integration of Budget Management(Trial)"in February 2020,putting forward reform measures for the integration of budget,and realizing the integrated management of administrative units from the perspective of"system+technology".For colleges and universities,budget management runs through the whole management process and directly affects the sustainable development ability of colleges and universities.China’s Education Modernization 2035,issued by the CPC Central Committee and The State Council,also clearly points out that China needs to comprehensively improve the competitiveness of higher education and realize education modernization by 2035.Based on this,universities attached to the ministry pay more attention to budget management,and gradually promote the reform process of internal budget integration.In this paper,by combing through the development status of budget management of universities affiliated to the ministry,from the three stages of budget preparation,budget implementation and budget feedback evaluation,the key impact of the reform of budget integration of universities affiliated to the ministry is explained one by one.At the same time,it is found that most universities belonging to the Ministry,represented by X university,still have problems such as information asymmetry in budgeting,low efficiency in table compilation,lack of dynamic supervision,lack of node records and imperfect performance evaluation content.To this end,this paper puts forward a series of optimization strategies,including building an integrated budget management platform for universities affiliated to the Ministry and strengthening data protection,improving the degree of information transmission integration based on the platform,improving the degree of information compilation,realizing real-time supervision integration,realizing analysis integration and designing an effective performance indicator system,and striving to improve the level of budget integration for universities affiliated to the ministry.In the past three years,budget integration has become a key reform direction promoted by the Ministry of Finance.The purpose of this paper is to sort out and summarize the implementation path of relevant policies,discuss the problems existing in the budget management of universities affiliated to the ministry and put forward an optimization plan,so as to improve the level of budget management and provide reference for other institutions.However,there are also many deficiencies in this paper that need to be continuously improved.