Study On Optimization Of Comprehensive Budget Management System In PZ College Of Private Universities Based On Strategic Orientation

Nowadays,competition in the higher education market is fierce,especially in private colleges and universities.In order to seek the survival and development of private colleges and universities,the administrators pay more and more attention to their own strategic management.Strategic management refers to the process in which managers establish strategic objectives suitable for the development needs of enterprises,analyze the internal and external environment faced by enterprises,and make a series of action plans on this basis in order to achieve the strategic objectives.But the strategic goal has the abstract,the generality,the private colleges and universities each department’s target is also relatively general,this needs through the comprehensive budget management to decompose it into each detailed,the concrete and the feasible service target.Therefore,as an important link in the management of private colleges and universities,comprehensive budget is a very effective tool for private colleges and universities to realize strategic management.Private colleges of the strategic objectives to guide the comprehensive budget management smoothly,at the same time,comprehensive budget management in private colleges also play an important role in the process of management,but the private colleges use general budget management system is not perfect,can not match with its development,therefore based on its strategic orientation of the comprehensive budget management system optimization is imperative.Guided by the relevant theories of comprehensive budget management and relevant research materials at home and abroad,this paper adopts the case study method and takes the PZ college where the author works as an example to study the optimization of the comprehensive budget management system based on its own strategy of private colleges and universities."In order to achieve the PZ college ’much starker choices-and graver consequences-in’ final,the ministry of education on educational condition index comprehensive standard,to further promote the development of connotation,comprehensive improve education quality of teaching,to develop professional master degree education,and finally build a high level of domestic well-known private colleges’ strategic overall goal,the author in the relation between strategy and overall budget management in colleges and universities after the argument,represented by PZ college run by the local colleges and universities are analyzed in the comprehensive budget management on the status quo and existing problems,and studies the PZ college development strategy and the implementation of specific strategies.By private colleges,PZ college comprehensive budget management system of organization and system,target system,system,implementation and control system,monitoring and evaluation system of the optimization of system analysis,put forward the improvement of private colleges PZ college comprehensive budget management should be based on the school own strategic,comprehensive budget management goal formulation should be combined with the strategic objectives,in order to reflect the school development strategic planning,and using the balanced scorecard will PZ college school budget total index decomposition and refinement is set on the level of school level,departments and three-level index system of the individual,elaboration and identified the assessment indicators,In order to optimize and construct a complete and feasible comprehensive budget management system of private university PZ college based on strategic orientation.This paper attempts to explore its strategic planning as the foothold,blend in strategic thinking in every link of the comprehensive budget management,optimize the comprehensive budget management system,and hope can not only solve the problems of budget management,PZ college itself also provide reference for other similar private colleges,and to a certain extent,rich private colleges in our country industry’s total budget management practice.