Research On Budget Management Optimization Of University A Under The Condition Of Budget Slack

With the continuous optimization of the socialist market economic system,the sources of funds for colleges and universities are becoming more and more numerous.From the original single-funded financial allocation method,the form of financial allocation and the diversification of other financing channels are gradually changed.Budget management is an important means for universities to achieve optimal allocation of resources,and is the most critical part of the financial management of colleges and universities.Therefore,colleges and universities should actively respond to the call of the state,establish an effective budget management method,reduce the adverse effects of budget slack,integrate information management methods with budget preparation,execution,control and assessment,and allocate budget funds reasonably.To promote the sustainable development of colleges and universities.Based on the above background,this paper mainly uses literature research method,case analysis method,analytic hierarchy process and correlation analysis to conduct research and analysis.By referring to domestic and foreign research results,combined with the actual situation of A university budget management,it analyzes the existence of budget slack.s reason.First of all,there is a “two kinds skins” phenomenon in the school budget and the government budget,which makes the difference in the number of A universities' final calculations.Secondly,the implementation of the budget is not significant,and the budget execution system is not significant.As a result of the poor budget control of A University;in addition,the imperfection of the performance evaluation system led to the failure of the budget assessment to fully play its role.In response to these problems,this paper proposes some budget management improvement programs.Such as the scientific preparation of the budget;timely analysis of major differences in budget execution;the establishment of an effective management information system;the improvement of the budget performance evaluation system;the promotion of the new government accounting system and the university budget system.I hope to bring some enlightenment and reference to the same type of colleges and universities.