Research On The Optimization Of Two-level Budget Management Of QM University Based On Strategic Orientation

In the 21 st century,domestic and foreign universities have become increasingly competitive in terms of talents and capital.Due to the scarcity of resources,the important role of budget management has become increasingly prominent.Through scientific and reasonable budgets,it helps universities to allocate limited resources to key supporting disciplines reasonably;it also helps universities to coordinate resources and allocate resources to administrative and sub-ordinated departments to achieve overall planning of resources and the close contact between various departments.In addition,in the current funding sources of universities,apart from the traditional financial appropriation,other types of financing methods have gradually increased.Compared with the traditional school-level budget management model,the school and college level budget management model take "unified leadership and hierarchical management" as the core,which can realize the focus of financial management from the school to the college.In addition to the traditional teaching,it also assumed more comprehensive management functions rather than the teaching activities.In the context of the new era,the advantages of the two-level budget management model of the school and college have gradually emerged.On the basis of sorting out the relevant research on budget management at home and abroad,this thesis expounds the basic situation of QM University and the situation of budget management at the school and college level based on the principal-agent theory and the new public management theory.The analysis of the annual budget implementation shows that there is a deviation from the overall budget of the QM University budget and the mid-to-long-term strategy,the lack of coordination of budget management at the two levels of the college,the low participation in the preparation of the budget of the college,the insufficient control of the budget at the two levels of the college,the two levels of the college lack the scientific budget performance evaluation system.In order to solve the problems in QM University 's budget management,this thesis starts with clearing QM University 's strategic objectives,drawing a QM University 's strategic map,building a two-level budget management system based on the strategic orientation,and from budget preparation,execution,control,Evaluate and motivate the design of a complete application execution program.Finally,it puts forward mechanisms and measures to guarantee the implementation of strategic-oriented budget management at two levels.