Research On Budget Management Of S University Based On Strategic Orientation

Since twenty-first Century,the resource competition of universities and colleges at home and abroad is becoming more and more hot.Talents,funds and resources have become the most urgent needs of colleges and universities,so the role of university budget has also gradually highlighted its advantages.The university budget can help colleges and universities to allocate the limited resources to various key disciplines,help to refine the annual plan and the use of the whole school resources,close the relations between the departments,monitor the progress of the fund projects,and combine the performance feedback,improve the internal control,raise the efficiency of the operation of the funds,and open up the colleges and universities.Source throttling.Because the university itself lacks the ability of "hematopoiesis",and its capital is mainly from the central or local government,it is an important task for colleges and universities to compiling the budget for the coming year's funds.However,because the budget management in Colleges and universities does not have a clear relationship between the input and output of the enterprise,the budget preparation method is relatively backward,the budget is short of strategy,and the efficiency is low,which leads to a large number of funds and the insufficient funds in some departments every year.This paper studies S University from the perspective of budgetary management of central universities,and provides shallow suggestions for the problems in the budget.This paper first summarizes the research process of budget management at home and abroad,and then expounds the theoretical basis of budget related theories,strategic related theories,balanced scorecard,strategic map and other tools,and expounds the relationship between strategy and budget.The basic current situation and development strategy of S university are briefly introduced on the basis of a certain theoretical basis,and then the department budget and final accounts of S University in recent years are analyzed,and the indexes closely related to the strategic objectives of N University,similar to the same city,are compared and analyzed,and S university is summarized.There are some problems such as the deviation between the overall budget and the medium and long term strategy,the incomplete control,the weak base of budgeting,the low efficiency of budget implementation,and the imperfect budget evaluation system.According to the existing problems,the author constructs the S strategic university budget management system,starting with the strategic goal of S University,drawing the strategic map of S University,determining the strategic budget of the priority,and determining the budget index according to the strategic map and the balanced scorecard.Then,the budget is compiled,implemented,and controlled based on the strategy of strategy.The system,evaluation and feedback are put forward.The full text,based on the analysis of the status quo,the problem finding and solving the problem,constructs the S university budget management system to solve the defects in the budget management of colleges and universities.The author also fully applies the strategic map and balanced scorecard to the budget of the University,and provides a new concept of the new strategic budget for the single budget management of colleges and universities.