Research On The Improvement Of Comprehensive Budget Management In D Higher Vocational College Under The Background Of "Double High Plan"

The construction plan of high-level higher vocational schools and majors with Chinese characteristics(hereinafter referred to as the "double high plan")has been officially implemented in China since 2019.It is an important strategic development plan for implementing the national vocational education reform implementation plan issued by the State Council.This not only means that China’s higher vocational education construction and development stage has entered a new step,but also reflects China’s great attention to the construction of local higher vocational colleges.However,higher vocational colleges are facing various practical problems in financial management,such as how to realize strategic planning,how to steadily improve the efficiency of fund use,how to reasonably allocate educational resources,how to strengthen the management of financial revenue and expenditure,and so on.The use of comprehensive budget as a management tool is not only the prerequisite and basis for China’s higher vocational colleges to carry out various financial activities,but also an important basis and standard for guiding and evaluating the school’s financial behavior.It is an effective way for higher vocational colleges to improve the level of social science governance and accelerate the construction process of "double high plan".Under the background of the reform of higher vocational education and the construction of the "double high plan",this paper first summarizes the relevant systems and research results of domestic and foreign experts and scholars on comprehensive budget management,then analyzes the current construction of the "double high plan" and the current budget preparation,budget implementation and budget evaluation of d higher vocational colleges,and finds out the problems existing in budget management,Put forward suggestions for improving budget management accordingly.Focus on the imperfect budget management system and the lack of scientific and effective budget performance evaluation system to put forward improvement measures.On the one hand,through the establishment of a budget management committee and the special responsibility of the budget team,the rationality and preciseness of budget preparation have been improved.On the other hand,the budget performance evaluation index system is constructed based on the Balanced Scorecard theory,and the weight of performance evaluation index is calculated by analytic hierarchy process.Through this research,I hope to further promote the high-quality development of d higher vocational colleges,and also hope to provide some reference significance for China’s higher vocational colleges to accelerate the realization of the strategic construction task of "double high plan" and comprehensive budget management.