The Optimal Study Of Budget Management Of CZ School Based On Strategic Map

After 2008,China's compulsory education has all been supported by state financial education funds.As a result,the revenue and expenditure of public schools are all included in the budget management of public institutions.In addition,the new laws and regulations relating to school budgets,the intensive introduction of institutions,and the continuous improvement in the supervision of public opinion,school budget management is the only way for schools to obtain financial funds.Whether the level can keep up with the requirements of the times directly affects the ability of the school to allocate the limited financial resources efficiently,thus determining the strength of the school's competitiveness.Especially under the current background that the public school's income is monotonous and the competitiveness of private schools is strengthened,public schools can only meet the requirements of the state to establish school-based characteristics and quality education only by providing limited financial revenues for its long-term development.The purpose of this dissertation is to study the budget management problems and causes of a specific school,and to propose solutions for optimizing budget management so as to promote its long-term development.The paper applies the case study method and practice research method to the CZ school budget management as the research object.After full field research and exchanges with related personnel,it finds that its budget management level is low,and it is unable to achieve efficient deployment of resources to promote long-term development of the school.aims.By comparing the current situation of CZ schools with the requirements of the Ministry of Education on the budget management of primary and secondary schools,it is concluded that CZ schools have specific short-term budget goals,large differences in budget preparation and actual practice,arbitrary budget execution,lagging budget control,and limited supervision.Short-term simplification of performance appraisal.The main reasons are that the budget target is not linked to the long-term development strategy of the school,the budget is not separated from the specific personnel of the school,the lack of synergy,the lack of a reasonable way to achieve scientific control and supervision,and the lack of scientific evaluation criteria in the budget evaluation cause the budget management to fail to be achieved.Effective allocation of school resources.In order to optimize the CZ school budget management and promote its long-term development,this article based on the advanced experience at home and abroad,based on the institutional budget management theory and strategic map theory,believes that the key is to achieve a combination of school strategy and budget,and thus proposed Based on the strategy map method,a budget management system based on strategic maps was constructed to optimize CZ school budget management.Based on the strategic map,the budget management system is based on the CZ School's medium and long-term development plan to design a strategic map,and further refines the strategy into strategic objectives at all levels.Use a balanced scorecard based on strategic maps to measure strategic objectives and establish an indicator system.Through the discussion with specific personnel to determine the target values of suitable indicators,and the establishment of action plans to form a budget target.This allows budgeting based on specific action plans.The implementation of the budget emphasizes the dynamic monitoring under the static control of moderate compliance,and makes full use of the subjective initiative of the personnel.In addition,we must pay attention to the method of construction and use each supervision body to monitor the process against the budget objectives.Finally,use the target value established at the time of budget preparation to perform performance assessment of budget management.This will link the CZ School's long-term strategy with budget management to form a complete budget management system based on the strategy map.This article expects to effectively solve the CZ school budget management issues,so as to effectively promote the long-term development of CZ schools,and provide a useful reference for the optimization of budget management in similar schools.