Budget Management Of Public Higher Vocational Colleges In Jiangxi

Higher vocational education is an important component of higher education system.65.22%of the public universities in Jiangxi are higher vocational colleges.Compared with ordinary universities,there are many limitations in higher vocational colleges,such as school running system,financial scale,management concept and management level,and lack of experience in budget management.Especially in recent years,the scale of Jiangxi public higher vocational colleges has expanded year by year,and the school funding has also increased year by year.The school has been faced with various financial risks and management difficulties.Jiangxi public higher vocational colleges urgently need to improve the budget management level,optimize the allocation of resources,and effectively improve the efficiency of the use of funds.This paper summarized from the particularity of Higher Vocational Colleges and public budget management of Higher Vocational Colleges in Jiangxi Province,the budget management of Ganzhou Teachers College as an example,using the research methods of literature review,on-the-spot investigation and case analysis,summarized the budget in Jiangxi province run vocational colleges management status and existing problems of "five":the gap between budget and strategic,budgeting is not scientific,budget execution is not strict,not the implementation of the budget assessment,financial operation efficiency.Combined with the actual Ganzhou Teachers College,Jiangxi province put forward measures to improve the public budget management in Higher Vocational Colleges--to establish "six systems"optimization and improvement of a system,perfecting the budget management target system,improve the budget management system,optimize the budget preparation system,and strengthen the budget management implementation system,improve the monitoring system,the budget management of the construction of the budget management evaluation system and improve the operation mechanism of financial management.The research results of this paper are directly applied to budget management of Ganzhou Teachers College,and popularized and applied in several public higher vocational colleges in Jiangxi.