Research On The Comprehensive Budget Management Of Colleges And Universities Under The Background Of Big Data

In recent years,with the increasing diversification of funding sources of universities and the application and development of new information technologies such as big data in other fields,universities are increasingly concerned about the role of big data in financial management.Realize the optimal allocation of school resources and promote the long-term development of the school.But today's comprehensive budget management in colleges and universities has exposed many problems in the face of big data technology.Undoubtedly,we are in the era of big data.Big data contains a lot of fragmented information,and this information will eventually play its role.The comprehensive budget management of colleges and universities involves many departments and subordinate colleges.The data of these departments and colleges are many and complex.The application of big data technology can better promote the financial management of colleges.At present,due to the limitations of technology and resources,the comprehensive budget management of colleges and universities generally has problems such as imperfect compilation foundation,weak execution binding force,and lack of performance evaluation system.The budget preparation of colleges and universities uses financial data.For non-financial data,it has not been taken into consideration in the preparation basis.The value of non-financial data is not used well in the preparation of the budget.To a certain extent,it lacks objective justice,and there is no complete assessment system for each department.These problems are more prominent in the context of the big data era.Using the characteristics of big data technology,such as large capacity,real-time control,and intelligent settings,many problems in the current comprehensive budget management of colleges and universities can be improved.Therefore,this article focuses on the combination of big data and comprehensivebudget management in colleges and universities.The overall budget management of colleges and universities at this stage is basically still in the low-informatization stage,and the degree of coverage is only a part of the content of the budget preparation and budget execution process.It has not yet involved the budget assessment process.This article believes that it is not enough for colleges and universities to stay at the current stage of comprehensive budget management,but also need to use big data technology,which is a higher level of informationization.Under the big data,comprehensive budget management in colleges and universities should include six systems: data collection,data processing and analysis,budget preparation review,budget execution control,budget assessment and evaluation,and platform services.These six systems coordinate and operate with each other to cover all processes of comprehensive budget management.To better meet the financial management needs of college teachers and students.This article first sorts out and studies the relevant literature on comprehensive budget management,briefly introduces the related concepts and the current status of comprehensive budget management in domestic universities,and analyzes the promotion of big data and its problems.Secondly,the current situation of comprehensive budget management in case colleges is analyzed,focusing on the summary of the problems in the three processes of budget preparation,budget execution and budget assessment.Finally,it discusses the necessity and feasibility of implementing big data comprehensive budget management framework in case colleges,and introduces the basic content and functions of the framework.