Research On Budget Management Of Local Public Universities Under The Background Of "Reforms To Delegate Power,Streamline Administration And Optimize Government Services"

With the reform of the “decentralization management” in colleges and universities,colleges and universities have more independent powers and diversified sources of funds.This further raises the requirements for the management of college funds and requires effective use of budget management.At present,under the background of “decentralization management”,how to improve the service,improve the efficiency of the use of funds,and strengthen the results of budget implementation has become an important research topic facing local universities.The article takes the requirements for fund management in the reform of "decentralization management and service" as the starting point,and combines with the actual situation of colleges and universities today,it is found that colleges and universities must strengthen budget management in order to implement the "deregulation and management" reform,which helps colleges to rationalize funds The distribution and use of land can reflect the strategic thinking of university development and improve the management level of universities.At present,the budget preparation of many colleges and universities is not comprehensive and specific,and the budget and final accounts are far from each other.This shows that the implementation of budget management in colleges and universities is not in place.This article takes F colleges in Anhui Province as an example,combined with the requirements of the current "decentralization management" reform,through a simplified analysis of government decentralization,standardized management and optimizing services in three aspects of its careful analysis and research,to explore its budget management problems in "decentralization management" reform.First,I studied the budget management system and organizational structure of F universities,and then conducted a detailed analysis of the budget process from three aspects: simplifying government and decentralization,standardizing management and optimizing services.Through analysis,it is found that there are many problems in the budget management of F colleges and universities in the current "decentralization management" background.For example,in the aspect of simplified administration and decentralization,the budget organization structure of F colleges does not meet the requirements of simplified administration and decentralization,budget management lacks coordination,and the progress of decentralization is slow;in terms of standardized management,frequent adjustments are made during budget execution,budget control is not in place,lack of before and after control,making budget management slack,budget performance evaluation is more superficial,evaluation system construction is unscientific,making budget control invalid;in terms of optimizing services,related processes are cumbersome,Service efficiency is low.Finally,according to the background of the current "decentralization management" reform,it gives corresponding countermeasures and suggestions for these problems.It is proposed that colleges and universities should pay attention to budget management,strengthen the integrity of budget preparation,ensure the strength of budget execution,reduce budget adjustment,strengthen budget control,build budget performance evaluation system and other recommendations,effectively implement colleges administration,decentralization,standardized management and Optimize service.Only by making good use of budget management can the management level of colleges and universities be effectively improved,and the reform of the “decentralization management” in colleges and universities can be smoothly promoted to provide guarantee for the transformation and development of colleges and universities.