| With the continuous reform and development of China’s higher education,the sources of funds in Colleges and universities are more and more extensive,and the total amount of funds is also increasing.The increase of the total amount of funds provides a good guarantee for the development of colleges and universities,but also puts forward higher requirements for the standardization and ability of the budget management of colleges and universities.Especially in recent years,under the background of the continuous demand of the state to reduce unnecessary expenditure and use education funds reasonably and economically,how to improve the budget management ability has become a common concern of colleges and universities.As a powerful means to optimize the allocation of resources and improve the efficiency of the use of funds,budget management has been paid more and more attention by university leaders.In this thesis,combined with the comprehensive budget management and principal-agent theory,Taking Jiangxi Institute of communications technology as an example,the budget management status of the college is studied in detail.Starting from the budget preparation,budget implementation and budget performance evaluation of the college,through case analysis,field survey,questionnaire and other research methods,this thesis discusses the problems existing in the budget management of the college.Through the analysis,there are some problems in the budget management organization system,budget preparation,budget implementation and budget performance evaluation.For example,in terms of budget management organization system,there are problems such as single level of budget management organization;in terms of budget preparation,there are problems such as low accuracy of budget preparation and unscientific budget preparation methods;in terms of budget implementation,there are problems such as too arbitrary budget adjustment and too low implementation rate of departments and departments;in terms of budget performance evaluation,there are problems of budget performance evaluation The budget performance evaluation system is not perfect.In this thesis,through in-depth analysis of the existing problems in all aspects,and combined with the relevant theories of budget management,we put forward a specific budget management optimization scheme for the college.The optimization plan focuses on the countermeasures and suggestions on how to strengthen the budget management,mainly from the following aspects: first,strengthen the construction of budget management organization system,form a virtuous circle of mutual checks and balances in all aspects of budget management;second,according to the development direction and annual work focus of the College,to formulate budget objectives,improve the rationality and accuracy of budget preparation;third,strengthen the construction of budget management organization system,form a virtuous circle of mutual checks and balances in all aspects of budget management 3 、 Fourth,we should pay more attention to budget performance evaluation and establish an effective reward and punishment mechanism.On the one hand,this thesis puts forward feasible suggestions for the optimization of the budget management of the college,on the other hand,the relevant suggestions and optimization scheme for the budget management of the college also have theoretical and practical value for other colleges and universities. |
