Research On The Budgeting System Of Colleges And Universities Based On The Homework Budgeting Method

Background:The implementation of the strategy of rejuvenating the country through science and education promotes the development of higher education in China.The scale of higher education institutions(referred to as colleges and universities)is constantly expanding,but colleges and universities are non-profit organizations with social welfare nature,mainly rely on fiscal revenue.With the decline in fiscal revenue,t he government's control over fiscal funds is more stringent,exploring more advanced financial management methods,budget management is the primary link of financial management,and the Decision on Deepening the Reform of Budget Management System,The reform plan of the Ministry of Finance's Accreditation System for the Accreditation of the Government's Comprehensive Financial Reporting System,the reform requires universities to establish a comprehensive budget management system,strengthen the performance budget,and ensure the standardization of the budget.The scientific and accurate method of budget preparation.However,the current government financial report can not reflect the actual assets of the government and the actual operating costs,then failure to achieve reform goals.Therefore,the reform of the government accounting system was initiated,and the accrual system was used as the accounting basis for financial fund accounting,and the cost was introduced.Emphasizing the combination of finance and business.reflects the actual operating costs,and facilitates the implementation of performance management.For the internal management of colleges and universities,with the increasing demand and tight financial investment,how to allocate limited resources reasonably becomes an urgent problem for universities,and budget management is a favorable means to optimize resource allocation.The scientific budgeting method is the urgent needs for colleges and universities.Objective:This study takes colleges and universities as the research object,through literature and investigation,the author studies the current budgeting situation of colleges and universities,finds out the existing problems,compares the similarities and differences between enterprises and colleges,and draws on the effective experience of enterprises in budget preparation to build up to meet the current management needs.The operational cost-based budgeting system(referred to as the operating budget)is available for use in universities.Methods:Literature research method.through combing relevant literature,the author grasped the status quo of budget management at home and abroad,budget preparation methods,and the status quo of implementation budgets of enterprises and universities,so as to provide reference and guidance for research,and provide a framework for the operation budgeting system applicable to colleges and universities..Questionnaire survey method.through the questionnaire survey of the heads of university budget management,we understand the current budget preparation and problems of colleges and universities.Based on the improvement and solution of problems,the construction of the research system was enriched.Case study method the study conducted in-depth research by a key medical college(Beijing University)in Beijing and master the basic situation of the school,budget preparation method,budget preparation method,budget preparation process,analysis and evaluation of the school's budget preparation.This paper also provides a reference for the construction of the operating budget system and verifies the operability of the research system.Interview method.in this study,we interviewed by the case of the budget management department of the financial department of the university and the relevant secondary department budget commissioner.The interview enables full understanding of the current situation and existing problems of the budget work of the case colleges,and provide a basis for the construction of the operating budget system.Comparative research.Operating budget management in the enterprise has obtained mature practical experience.Based on the implementation process of the enterprise,we compared the similarities and differences between universities and enterprises,then compared this paper and the present research with this research,so as to provide reference for the preparation of operational budgets applicable to colleges and universities.Contents:This research takes colleges and universities as the research object,and studies the current situation,existing problems and policy requirements of colleges and universities to explore whether it is necessary and feasible to introduce operating budgets in colleges and universities,and to compare the commonalities between enterprises and universities in implementing operating budgets.Characteristics,summarizing the advanced methods and experiences of enterprises that universities can draw on,compares the similarities and differences between the existing research and this research,and constructing an operational activity based budgeting system suitable for colleges and universities.Results:At present,colleges and universities are mainly using the method of incremental budget and zero-based budgeting.There are problems that the budget is derailed from the strategy of the university;the business and finance cannot be integrated,the budget preparation is too rough,the budget preparation method is not scientific,and the budget evaluation system is not sound.It is necessary and feasible for the university to implement the operation budget.The operation budget is based on the business process,and the method of transferring the organization goal to the operation level can effectively realize the combination with the organizational strategic goal,so that the business flow and the financial flow coexist.At the same time,it can solve the problem of budgeting for colleges and universities.With the reform of the government accounting system,the implementation of the accrual-based accounting method has lifted the restrictions on the implementation of the operating budget by the university.The fundamental nature of enterprise and universities is different,which leads to different focus points and different divisions of operations.However,the principles,resources and costs to be followed in the preparation of operational budgets are consistent.Compared with the existing research,the basis for the division of the activity center is the same,the application scope of the activity budget,the object of budget preparation and the setting of the activity center have some similar,and the division method of the activity is different.Based on the enterprise operation budgeting process,a job budgeting system for colleges and universities was constructed.The budget table was prepared by taking the BM University School of Medicine(Z Academy)as an example,but the government accounting system was reformed on January 1,2019.Since implementation,it is still in the initial stage,and the case universities cannot provide corresponding financial data support.