Research On Budget Management Of X Higher Vocational College

At present,the scale of higher education is expanding day by day.According to statistics,the growth rate of higher vocational colleges has increased from 1.33% in 2012 to 2.16% in2018.The sources of funds are also gradually diversified.The administrative institutions formally implemented the new government accounting system on January 1,2019,and the detailed rules of budget accounting work have a great impact on the budget accounting work of institutions.These changes are both opportunities and challenges for the development of colleges and universities.Objectively,colleges and universities are required to constantly improve financial management and further do a good job in financial management and management.Through the research on the related documents of budget management in Colleges and universities,it is found that there are relatively few researches under the current new government accounting system.Based on the financial system of colleges and universities and the internal control standard of administrative institutions(Trial),this paper takes the X Higher Vocational College of financial subsidy budget institutions at the level of Provincial Department of finance as an example,conducts field investigation and research,analyzes the current situation and problems of budget management To build a complete closed management system,so as to improve the efficiency of the use of school funds,improve the level of financial management and promote the development of the school.This paper consists of six chapters.Under the background of the reform of higher education system and the transformation and development of colleges and universities,starting from combing the relevant literature of budget management in Colleges and universities at home and abroad,aiming at the rising period of X higher vocational colleges,this paper systematically analyzes the current situation of budget management in case X higher vocational colleges from the aspects of budget preparation,budget implementation and budget evaluation,and finds that there is a need for budget management institutions It is necessary to refine,the contents of budget preparation are not complete,the budget implementation progress is not up to the expected estimate,and the quantitative indicators in the budget evaluation system are less,so as to design the optimization scheme,establish a reasonable budget objective system,budget organization system and budget operation system structurally,and put forward the guarantee measures to make the scheme be well applied in the next year Budget.The expected effect of optimization lies in the following: first,set up a special budget management committee,and establish a separate budget management department to do a good job of special work management and docking with departments and departments;second,in budget preparation,improve the timeliness,integrity and authenticity of budget preparation documents,refine the public content,and adopt online system submission;and then after the completion of preparation and At the same time,in order to improve the financial service level and reimbursement efficiency,strictly regulate reimbursement procedures,and better serve teachers and students,the Institute's financial department plans to adopt a new reimbursement system this year to handle reimbursement business,promote and strengthen Finally,improve the budget performance evaluation index system suitable for X vocational colleges.