Research On The Comprehensive Budget Management Optimization Of Tengfei Private Educational

Comprehensive budget management is a series of management activities carried out by an enterprise around the budget.By combining the development strategy of the enterprise and analyzing the internal and external environment,the daily operation activities of the enterprise are predicted and planned.At present,the theory of comprehensive budget management has been further developed in foreign countries,and the theoretical research has been gradually improved in China,and more and more industries are participating in the practical application of comprehensive budget management.Private education is a form of education relative to public education.With the report of the 19 th national congress of the communist party of China(CPC)proposing to support and regulate the establishment of education by social forces,private education institutions have become an important member of China's education system and played an important role in the development of social economy and culture.However,there are not many private educational institutions that implement comprehensive budget management,and some of them refer to the budget management system of public colleges and universities.However,they differ greatly in the sources of funds,operation characteristics and management mode,which makes it difficult for budget management to play a substantial role.Therefore,this paper tries to introduce the successful comprehensive budget management mode into the private education institutions,hoping to provide new ideas for the private education institutions to explore their own comprehensive budget management mode.This paper first uses the literature research method to determine the research direction and research content,and respectively expounds the budget application program and application environment of private education institutions,public schools and enterprises,and tries to introduce the comprehensive budget management mode of enterprises into private education training institutions.Secondly,the relevant data and information of the case school were obtained by using the field research method,and the following problems were found in the implementation of the overall budget of tengfei school,such as the lack of budgetmanagement awareness of the management team,incomplete budget planning,poor budget execution and the failure to implement the budget assessment results.Analyzing the reasons,the author thinks that the backward management mode of the school leads to the lack of standard consciousness,the single budget preparation method makes the budget outline become a mere formality,the lack of professional budget management organization leads to the poor budget implementation,and the unreasonable budget evaluation standard makes it difficult to play an incentive role.In view of the above problems and causes,a specific optimization plan is made and the implementation effect after the optimization is simulated.Finally,the problems that generally exist in private education institutions are extracted,summarized and sublimated,and reasonable optimization Suggestions are put forward for the comprehensive budget management of private education institutions.This paper tries to optimize the overall budget management system of private education institutions by combining the development status and characteristics of private education institutions.It is hoped to solve the problem of implementing comprehensive budget management in tengfei school,and at the same time to urge similar educational and training institutions to think about and improve the comprehensive budget management model,so as to maintain their sustainable development ability in the competition.To a certain extent,it enriches the practical application of the comprehensive budget management of the private educational institutions in China.