Research On The Impact Of Budget Allocation System Reform On Financial Management In Local Colleges And Universities

The reform of budget allocation system is an important measure concerning the development of colleges and universities.It is guided by the government and actively cooperated by colleges and universities.The purpose is to strengthen the management of funds in Colleges and universities and improve the efficiency of running schools.It is also the only way for the development of education in China.The development of local colleges and universities in the past ten years has also made rapid progress,playing an important role in the development of higher education in China,and "adding bricks and tiles" for the popularization of higher education.A large part of the reason for the sustainable development of local colleges and universities is that they rely on the education funds invested by local governments.In recent years,local governments have increased their investment in education every year,but with the increasing demand for funds for the development of local colleges and universities,there has been a phenomenon that the amount of funds allocated does not match the actual development of colleges and universities.To this end,our government has been exploring a new funding system to adapt to the pace of higher education in China.Time has proved that the government has also explored many ways.This paper will use literature analysis,case analysis and field research methods to explore whether the reform of budget allocation system plays a positive role in the financial management of local colleges and universities,so as to improve the quality of running colleges and universities,improve the theoretical knowledge of financial management of colleges and universities,and improve the efficiency of the use of funds in Colleges and universities.This paper begins with the basic concepts of budget,budget allocation,budget allocation system,and University performance,and briefly describes the theoretical knowledge of university budget allocation.Then,the background of budget allocation in local colleges and universities,the shortcomings of budget allocation before reform and the necessity of budget allocation system reform are sorted out,and the main contents of budget allocation system reform are elaborated in detail.Taking L University as an example,the impact of budget allocation system reform on the financial management of L university is analyzed concretely.Finally,it is concluded that the reform of budget allocation system has greatly improved the financial management of local colleges and universities,and the efficiency of fund utilization of local colleges and universities has also been significantly improved.