Research On Budget Implementation In Medical Colleges And Universities

Medical education undertakes the important mission of ensuring people’s medical and health care.Medical colleges and universities are the base of training medical and health talents.With the development of economy and society,the country pays more and more attention to medical education,and more and more investment is made in medical colleges and universities.The national education investment is the foundation of running medical colleges and universities.The accurate budget and standardized management of medical colleges and universities’ revenue and expenditure are of great significance to improve the efficiency of fund use and ensure the normal and orderly development of medical colleges and universities’ expenditure.The management of budget implementation is the premise and foundation for medical colleges to allocate funds reasonably and improve the effect of fund use.However,at present,there are many weak links and problems in the budget management of some medical colleges and universities,which restrict and affect the normal expenditure and career development of colleges and universities.How to improve the budget implementation level and fund use efficiency of medical colleges and universities is an urgent problem to be solved.This thesis takes College M as an example,through interviews,questionnaires,literature research,qualitative analysis and quantitative analysis,and other methods to carry out surveys,widely collect information,and then use the theory of public finance,comprehensive budget management theory,budget performance evaluation theory and other professional theoretical knowledge to analyze,summed up the existence of imperfect budget preparation and budget implementation in College M It is difficult to carry out the system,the rigidity of budget implementation is not strong,the budget is adjusted frequently,and the budget evaluation and supervision system is missing.The author combines the professional theoretical knowledge and practical experience to analyze the causes of the problems.At the same time,drawing lessons from the experience and Enlightenment of university budget implementation at home and abroad,this thesis puts forward some suggestions for College M,such as strengthening the management consciousness of budget implementation and the role of budget units;strengthening the foundation of budget advance;optimizing the budget implementation process to improve budget transparency;accelerating the informatization construction of budget implementation;establishing the mechanism of budget implementation evaluation and rewards and punishments.Through the analysis and Research on the budget implementation of College M,this thesis puts forward the measures to strengthen the work.While improving the budget implementation level of College M,it is expected to provide reference for other universities of the same type to improve the budget implementation management system and promote the development of the University.