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Research On Optimization Of Budget Management Of T University

Posted on:2022-07-20Degree:MasterType:Thesis
Country:ChinaCandidate:R ZhaoFull Text:PDF
GTID:2507306542984479Subject:Management accounting
Abstract/Summary:PDF Full Text Request
At present,my country’s higher education institutions are in a stable development stage.With the improvement of the importance of academic qualifications and the pursuit of higher academic qualifications,the development of higher education institutions is facing a situation of coexistence of opportunities and challenges.In order to achieve development,colleges and universities strive to improve their own strength,continuously expand the scale of enrollment,improve teaching quality,and enrich teaching professions.The competition is becoming increasingly fierce,but the development of colleges and universities cannot do without the support of funds.Following the progress of the market,colleges and universities are now becoming more and more diversified sources of income.This situation has led to higher requirements for financial management in colleges and universities.Efficient use of school funds is currently the focus of financial management of colleges and universities.Budget is the beginning of financial activities of colleges and universities and continues the entire financial activities.It is necessary to improve the entire budget management process.The comprehensiveness and rationality of the budget management system,the accuracy of budget preparation,and the rigor of execution all directly affect the school’s fund use effect and future development.Therefore,research has discovered the problems of university budget management and improving the system of university budget management is of far-reaching significance to help universities realize their strategic needs.The research subject selected in this article is the well-known T University in S Province.Because T University has a large reputation and influence in S Province,I hope to use T University as an example to demonstrate the improvement of the budget management system of other universities in S Province.To achieve the purpose of improving the overall budget management level of colleges and universities in S province.This article introduces the current research status at home and abroad and the concept,preparation method,function and performance management of the budget.After taking T University as an example,combined with the relevant budget management documents of T University,its budget management is analyzed by factor analysis and case study methods.This article mainly selects T University’s2017-2019 departmental budget budget statement and related working documents of the school’s financial department,a basic overview of T University,preparation procedures,preparation contents,preparation methods in budget management,and budget execution contents And regulations,the content and regulations of control and adjustment,and the assessment regulations,etc.,and found out the problems in budget management from the analysis of the current situation—the budget management system and organization are not sound,the preparation method and content are not perfect,and the execution is rigid.Insufficiency,weak control,frequent adjustments,large amounts of money and lack of assessment indicators,etc.,improvement measures are proposed one by one.Specific improvement measures include: constructing a sound budget system and reasonable organization,and introducing strategic map improvement in budget management The content and execution rigidity of the budget,and the introduction of KPIs in the budget assessment.
Keywords/Search Tags:Budget management, Budgetary planning, Budget review, Strategic map, KPI
PDF Full Text Request
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