Study On Evaluation Of Budget Management In Colleges And Universities From The Perspective Of Budget Deviation

In October 2017,Tthe nineteen major reports of the party put forward new requirements for budget management,and to raise the budget management to a new height.The large deviation of budget and final accounts is a frequently listed item in current university audit reports.Narrowing the deviation of budget and final accounts has become a realistic problem that universities urgently need to solve.As an important indicator of budgetary control ability,the deviation degree of budget and final accounts can be analyzed and evaluated deeply through the accuracy,comprehensiveness and budget execution of budgeting,and then the problems existing in budget management are found and suggestions are further put forward.This provides a new thought for the study of university budget management.In order to study the feasibility of budget management evaluation in Colleges and universities from the perspective of budget deviation,taking a provincial university in eastern China as an example,this paper takes the financial budget and final accounts of 34 provincial colleges and universities in 2013?2017 as the research data.First of all,the budget management status and existing problems are evaluated from the aspects of budget compilation and execution procedures,budget management evaluation,and current budget and final accounts deviation.Secondly,from the perspective of total revenue and expenditure,the overall trend of the deviation of the pre final accounts of 34 provincial colleges and universities in the province and the deviation from the pre final accounts of each school are evaluated and analyzed,and the pre final accounts of the total balance of payments are discussed.And then,considering that the deviation of the total budget and final accounts can not reflect the deviation of internal revenue and expenditure,this paper takes the absolute amount of the deviation of the budget and final accounts as the breakthrough point,and selects the financial appropriation income,the cause income,the personnel outlay,the daily public expenditure and the project expenditure.Through the construction of the super efficiency MinDS model,this paper makes a comprehensive analysis of the efficiency and improvement of the revenue and expenditure deviation.Finally,it makes a comprehensive analysis of the evaluation results and puts forward specific suggestions based on the findings.By taking the provincial universities in eastern province as an example,the following conclusions can be drawn:(1)From the perspective of budgetary deviation,it is feasible to carry out the evaluation and analysis of budget management in Colleges and universities;(2)Using the data envelopment analysis method and the super efficiency MinDS model,it can be more accurate to rank the deviation of the pre final accounts and analyze the main reasons for the deviation;(3)By comparing the total revenue and expenditure structure with the revenue and expenditure structure,we can more comprehensively analyze the internal problems due to deviating direction.