Strategic Oriented Research On Comprehensive Budget Management Of X Independent College

With the gradual spread of higher education and the gradual increase in the number of private universities,college management has become an important part of school development.Many university administrators are not able to effectively manage the school.The specific manifestation is that the management is relatively one-sided and cannot have a good understanding of the overall development of the school.Strategic management is the strategic development goal of enterprise management.Therefore,it is necessary to comprehensively analyze the nature of its development in combination with the internal and external environment of the enterprise,and to formulate corresponding action plans based on its own characteristics to better develop the enterprise.The abstract and generality of strategic goals combined with various indicators in various departments of the university makes the requirements for budget management within the university more specific and detailed.The budget management based on the strategic orientation of the school is one of the important links in the management of colleges and universities,and it is also an important tool for efficient management.In the research of this article,X College,an independent university,is used as the analysis object,mainly using literature research method,field investigation method,and case analysis method.By learning from the actual situation of strategic budget in corporate management,constructing the theoretical system of strategic budget management in colleges and universities,this also provides a good reference and decision-making suggestions for strategic management and budget management in colleges and universities.It not only encourages universities to truly understand the importance of budget management,improves their budget management efficiency,and establishes a strategically-oriented budget management system consistent with the development of the university;it can also optimize the design of the budget management system to improve the university’s ability to allocate resources,Capital utilization efficiency.The research of this topic is mainly based on the related budget management of domestic and foreign universities as the research starting point,and analyzes and summarizes the relevant research literature at home and abroad,and then explores a two-level budget management system and a budget management system that meets the characteristics of independent colleges in China.Framework,and then collected the current relevant budget management information of the independent college X College,and at the same time analyzed the current budget management status of the college,the problems and reasons in the budget management,and then adopted the relevant theoretical knowledge to complete the X The analysis of the financial management status of the college mainly combines the characteristics of the financial management of the X college.The budget management system,preparation,implementation and assessment of the college are discussed separately,and research questions are raised in the process..According to the current strategic development goals of X College,analyze its budget management from multiple dimensions,and derive a strategically-oriented two-level budget management framework system suitable for independent college X College adopted,and at the same time comprehensive budget management of the college Optimization can better solve the problems existing in the current budget management of X Academy.The current status of budget management implemented by X Academy is mainly in the following aspects: budget organization is not sound enough,budget management lacks strategic orientation,budget preparation methods are flawed,budget review is not strict,evaluation indicators are not fully considered in preparation content,and budget adjustments are too much Loose budgets and delays in budget release have resulted in the inability to carry out some budget work in a timely manner,and the implementation rate of budget projects is low.Through an in-depth analysis of the current budget management of X Academy,we can know that the current decision-making level of the school does not fully realize the comprehensive budget management based on strategic orientation,and the lack of analysis of the internal and external environment of the university leads to the inability to determine the correct strategic budget goal.In budget management,a complete budget management system has not been established.At the same time,the content and methods of budget preparation are out of date,and there is a lack of performance appraisal and rewards and punishment mechanisms in budget preparation and execution.Therefore,in the research of this article,based on the strategic orientation,the overall budget management system of X Academy is optimized and the budget management organizational structure of X Academy is optimized,and the strategic budget preparation system of X Academy is optimized,including scientific and reasonable budget preparation and optimization of budget preparation methods.,Refine the preparation content;optimize the budget management implementation and control system of X Academy,including scientific and reasonable execution of the budget,the optimization of budget control,and the optimization of budget adjustment;and the optimization of the budget management assessment system of X Academy,the budget performance evaluation system,and the budget of X Academy Optimization of management evaluation indicators.On this basis,it is also necessary to formulate corresponding safeguard measures in conjunction with the strategic budget management objectives of X Academy.Establish a sense of the protagonist of all-staff comprehensive budget management,promote the informatization and intelligence of the company’s comprehensive budget management,promote effective communication and collaboration between budget members,and establish a more complete comprehensive supervision of budget implementation.It is hoped that by solving the current budget management problems in College X,it can also provide a theoretical level reference for the same and similar schools,and further enrich the practice of budget management in my country’s universities.