A Study On Budget Management Under The New Budget Law

In China's national budget,education expenditure has been increasing year by year.The development of colleges and universities has gradually increased.The traditional budget management mode of colleges and universities has exposed more and more incompatible with the development of colleges and universities in practical work.On the one hand,some colleges and universities budgeting means is relatively simple and rough,the lack of effective supervision of budget implementation,lack of quantitative analysis of budget control links,can not give full play to the budget allocation of university resources should be achieved,System to optimize.At the same time,with the deepening of the national taxation system reform,as well as the implementation of the new budget law to amend the implementation of this as an opportunity to the budget management of colleges and universities put forward higher requirements.On the other hand,from the perspective of university managers,with the increase of the total amount of education expenditure,the number of college enrollment increases year by year,and it is urgent to improve the level of self-budget management to meet the new development.In this context,how to seize the new budget law to amend the implementation of the opportunity,the current budget management work in colleges and universities to further modify and improve is particularly important.This paper chooses A university as a case college,combined with A university development characteristics,using case studies,field research,questionnaire survey,Delphi expert method and other research methods,for A university budget management in the main budget implementation rate is low.This paper puts forward all-round and deep-level problem analysis in detail,and puts forward the specific optimization measures of budget management of A university in combination with the latest new budget method,which is based on the analysis of the status quo of budget management system and budget performance evaluation in A university.The development of domestic university budget management research to provide reference.