| In the first half of 2020,the COVID-19 epidemic has put our country and many countries around the world in a difficult position.At present,China has entered the post-epidemic era.The emergence of the black Swan event has brought severe tests to the national and local finance of China,and the state and local finance are in a worrying state.In order to reduce the increasing debt pressure caused by the sharp increase of government debt,the state and local finance intentionally reduce the unnecessary expenditure of administrative institutions.Public universities,as representatives of fully funded institutions,may be affected over time in terms of their approved budgets.At the same time,the country has expanded the enrollment quota for some professional postgraduates,and universities are likely to receive more budget revenue from various sources due to the expected increase in the number of talent training programs.Therefore,the research purpose of this paper is on the one hand to help colleges and universities to reduce the adverse impact caused by the deterioration of financial situation by strengthening budget control,on the other hand to guide colleges and universities to improve the implementation effect of budget control,so that the budget funds of colleges and universities can better serve the cultivation of higher talents and promote the high-quality development of colleges and universities.In this paper,quantitative analysis is integrated into the case study,and S university is selected as the object of the case study to analyze the current budget control problems in S university.This paper first introduces the research background and significance,literature review at home and abroad,research methods and ideas,research innovations and other contents.Then,it defines and expounds the related concepts and theories involved in the institute of budget Control.The third part carries out the case study on the budget control of S university,based on the introduction of the development and construction of S university and the general situation of financial institutions,using the fuzzy comprehensive evaluation method,selects the evaluationindex of the implementation effect of budget control in colleges and universities,explains the current situation of budget control in S university in a quantitative way,and forms the analysis results of the current situation of budget control in S university,including budget preparation,execution and adjustment,performance evaluation,supervision and management and so on.The fourth part,based on the analysis of the implementation status of S university budget control from the perspective of budget management and implementation in the third part,sorts out and summarizes the existing problems in the current S university budget control.In the fifth part,according to the budget control problems in S university proposed in the fourth part,the corresponding solutions are given in combination with the actual budget work of S university.The sixth part explains the conclusion,possible deficiency and prospect of the research. |
