The Optimization Research On Financial Budget Control Of S University

Financial budget control of colleges and universities to promote the accounting basis work standardization, promote the service efficiency of funds, promoting the coordinated development such as the work of colleges and universities plays a vital role. In recent years, along with the deepening reform of institutions of higher learning, the development of higher education also becomes diversified patterns gradually, causing the capital source for multi-channels and complicated by economic activities. And the control level of colleges and universities from objectively existing financial budget puts forward higher requirements.Good financial internal control mechanism for the effectiveness and efficiency of higher budget, cost control, the safety and integrity of the assets and accounting records true, complete and effective, and the construction of cultural environment and so on all has the very good control effect. However, because of financial budget in colleges and universities budget system imperfect, the budget management consciousness is not strong, not give full play to the service efficiency of funds, also exist "do not speak, regardless of the cost, repurchase for light pipe, embezzlement," the phenomenon such as planning decisions and budget, resource allocation, risk control function has not been used, even there are funds in the budget, make in the process of funds use and management of colleges and universities offer more and more risk. The existence of these problems affect the normal progress of colleges and universities teaching, scientific research work, deepening its harmfulness and complexity. Therefore, optimizing the financial budget control to improve the management level of colleges and universities, improve the operation effect, improve the image of the unit has important strategic significance.This article from the financial budget in colleges and universities control objectives, principles, and internal characteristics of the COSO internal control framework theory of budget control in colleges and universities at home and abroad and the theoretical basis and practice of the internal control, combined with the administrative institutions internal control standard (try out) "relevant provision, to the situation of financial budget control of S colleges and universities are analyzed, and think there financial budget in colleges and universities idea myopia is serious, the budget management system is not sound, lack of budget management content or range and establishment method is not scientific, budget, budget execution of evaluation and supervision system is imperfect and so on. And combines the characteristic of S university itself and the actual need, from the budget control, budget implementation and control, and evaluation of budget control targeted put forward the reconstruction financial budget, internal control environment, improve the financial performance budgeting, implement the financial budget control informatization, to S university overall arrangement school all capital effectively, improve the level of school operation efficiency of funds and the financial budget control.