Research On Budget Implementation Audit Of H Private College

With the development of China’s education,the number of private colleges that rely on private funds are increasing year by year,and the amount of funds invested in private colleges are also increasing day by day.Private colleges do not rely on the financial fund of the state for development,and education runs a school with a certain nature of public welfare,so the shortage of funds is in almost every private college in the process of operation.Budget execution audit means the audit conducted by internal audit institutions on the overall budget execution of the unit and the internal budget execution of the unit,as well as the authenticity,legality and efficiency of the economic activities related to the budgetary revenues and expenditures of the unit.The audit of budget execution in private colleges is an important way for schools to supervise their economic activities and improve the efficiency of capital utilization.Therefore,it is particularly important for colleges to make use of budget execution audit,finding out their loopholes in budget management,constantly improve the level of budget management,and improve the use efficiency of funds.This paper takes H private college as the research object,comprehensively studies the problems existing in the budget execution audit of H private college,and puts forward corresponding improvement Suggestions.This paper is divided into six parts.The first chapter includes,introduction,systematically introduces the research background,research significance and research methods of this paper,and summarizes relevant research literature in china and abroad.The second chapter consists of,budget and budget management system,introduces the concepts of budget management and budget execution audit,and provides the theoretical basis for the following analysis.The third chapter,put up the status quo and characteristics of budget execution audit in private colleges,distinguishes the concept of private colleges and public colleges,and expounds the status quo and characteristics of budget execution audit in private colleges.Chapter four is the case analysis of budget execution audit of H private college.Based on the case analysis,introduce the implementation of budget execution audit of H private college in 2018,and makes an in-depth analysis of the causes of these problems.In chapter five,In view of the problems found in the case analysis,this paper puts forward corresponding improvement Suggestions for the budget execution audit of H college.The sixth chapter conclusion.The research results of this paper are summarized and the future development of budget execution audit is forecasted.