Research On Budget Management Of N Colleges And Universities Based On Smart Campus

With the country's attention to higher education,the government financial investment in higher education is increasing day by day,promoting the continuous development of higher education.Under the situation of diversified income and complicated expenditure,how to manage and make good use of university funds has become an important subject in the present stage of university budget management.With the arrival of the era of"DaZhiYiYun",information technology has penetrated into all aspects of social production and life,the characteristics of greatly breaking time and space restrictions to bring people convenience,speed and efficiency.In this context,the construction of smart campus has become an important means to improve the management level of universities.Relying on the construction of smart campus is beneficial to transmit rapidly budget data,to share budget information,to control real-timely budget implementation process,50 as to improve the level of budget management and promote the smooth and orderly development of universities.This paper is based on the current situation of budget management and the construction of smart campus in N universities,by studying the new public management theory,principal-agent theory,target management theory,information asymmetry and so on related theory,using the method of literature analysis,case analysis and field interviews,analyze thoroughly the problems and the reason in the budget process of N universities.Studies have found that there are some problems in the budget management of N universities,such as limited departmental information sharing,inaccurate budgeting,lack of budget control and performance,weak intermal budget control mechanism and increased data security risks.The cause of these problems is the unsound budget management system,unreasonable mechanism,budget management and wisdom campus of cohesion is not enough and lack of professional talents.On the basis of this study to explore the corresponding solutions and measures,put forward based on informatization,mobility and intellectualization to establish a budget management mode,which”budget establishment,execution,evaluation as the core,intermal control and data security as the foundation,information sharing throughout the entire",from the path optimization,the intermal control to improve and safeguard measures in three aspects to optimize the budget management,in order to improve the level of budget management of universities.