Study On The Management And Optimization Of University Budget

In recent years,with the continuous development of higher education in our country,the source of income of colleges has been developed from the single government appropriation to the co-existence of government funding and diversified financing channels,so as to achieve diversified income.At the same time,the expenditure of colleges is increasing in order to meet the needs of teaching and scientific research work.Budget management as an effective way of financial management,colleges can allocate funds reasonably and ensure the efficiency of funds utilization through the establishment of a scientific budget.This paper takes D University as an example and study the school budget management by means of literature analysis,investigation and case analysis.Through this study,on the one hand,it enriches the empirical research results related to the budget management of colleges,and extends the related theory of budget management to a certain extent.On the other hand,it promotes the improvement of the budget management of D University,so as to improve the development level of D University.This paper first introduces the D university budget management system.It carry out specific analysis from organization management,budgeting,execution,control and performance evaluation and other aspectsbased on the basic situation of D University and the payments situation.Secondly,it researches the problems of budget management in D University of five aspects from the budget management,planning,execution,control and performance.Finally,aiming at the existing problems of budget management in D University,it put forward the countermeasures to improve the budget management.The countermeasures include improving budget organization and management,improving budgeting accuracy,strengthening budget implementation,strengthening budgetary control,and improving budget performance evaluation and incentive system.