Research On Budget Management Of C University

As the fundamental of people's livelihood,education is also directly related to the process of socialist modernization in our country.The importance of the financial work in the work of the university is also constantly highlighted,and the budget management is the most important work in the financial management of the university.The budget management of universities requires the participation of "all staff,all departments,all aspects and the whole process".While improving the use efficiency of funds,colleges and universities should always pay attention to the economic and social benefits,so that colleges and universities can achieve sustainable development in a real sense.The budget management of universities in China is still in the exploratory stage.Although the state has been constantly emphasizing the importance of the budget management of universities,there are still many deficiencies and limitations in the budget management of universities in China.Firstly,this paper introduces the relevant systems of budget management in universities and the literature at home and abroad,sorts out the theoretical knowledge of comprehensive budget management,and analyzes the current situation of budget management in universities at home and abroad and the enlightenment gained from it.Then,with the example of Sichuan C university,the author points out the problems and causes in the budget management of C university.Finally,in view of the budget management problems in C university,the solution and improvement measures are proposed.This paper focuses on the improvement measures from the aspects of budget management informatization and budget performance evaluation.On the one hand,through the establishment of a comprehensive budget management system in C university,the university's revenue and expenditure are included in the system.To realize the functions of online budget declaration,online audit of financial planning office,establishment of rolling project library,budget system and accounting system.Do well in the whole process of budget preparation,budget execution,budget control,etc.On the other hand,from the teaching performance,scientific research performance,financial performance and social benefit performance as the starting point to design anew budget performance evaluation index system,determine the corresponding performance evaluation index weight.The scientific budget performance evaluation index system can obtain effective budget performance evaluation results,so as to truly improve the enthusiasm of all departments and the use of funds.