Research On Countermeasures Of Budget Implementation And Management Of Special Funds In D University

In recent years,higher education enterprise in our country grew rapidly.The 19 th National Congress of the Communist Party of China provides guidelines for the strategy of reinvigorating the country through talents.Institutions of higher learnings represent the bonding point of the most productive forces in science and technology,the primary resources of talented personnel,and the primary driver of innovation.Institutions of higher learning,an organization with high concentration of knowledge and science and technology and high level of active innovative thinking,has strong core advantages.It is precisely based on the important role of universities in talent training and national innovation strategy that our country continues to increase the intensity of capital investment in colleges and universities to support the connotation construction of colleges and universities.Under the current management system,a vast majority of universities pay high attention to financial budget management and persist in implementing the comprehensive budget management theory in their daily work.However,with the gradual expansion in scale of financial fiscal funds,the deficiencies in the management and use of financial fiscal funds in universities gradually emerge.The inefficient use of special financial funds has seriously restricted the development level and comprehensive ability of universities.Under the circumstances of more rigorous budgetary management of government funds and stricter requirements on the schedule of budgetary implementation,how to adapt to the current national management system and its reform direction,how to effectively improve the budget implementation level of funds,and how to further play the role of special financial funds,has become an urgent task for the current university administrators and the majority of project staff.It is necessary to make countermeasures for the problems found in the budget implementation and management of special financial funds.This paper takes the budget implementation and management of special financial funds of D University as the research object,and combines the research status and relevant theories in our country and abroad.Through field visits and other methods,this paper analyzes the current situation of the budget implementation of the special financial funds in D University,and finds that D University has problems in three aspects: the budget implementation rate,the budget implementation schedule and the budget implementation effect evaluation.From the three aspects,this paper find out the factors affecting the budget implementation of D University are as follows: firstly,the budget implementation effect evaluation system is not perfect;secondly,the budget implementation management is insufficient;thirdly,the budget implementation time is restricted;fourthly,the construction of the budget management information system is not sound;and fifthly,the university has not formed an effective supervision mechanism for the budget implementation supervision.In view of the above problems,this paper puts forward specific countermeasures applicable to the implementation and management of D University’s special financial fund budget.This paper concludes that the performance evaluation mechanism of budget implementation should be improved,the pre-project demonstration and reasonable planning should be strengthened,the management information system should be improved,the university should play a supervisory role in budget implementation,the awareness and level of budget management should be strengthened,and the accuracy and scientificity of budget preparation should be improved.This paper aims to improve the budget management level of D University,to optimize the allocation of resources,to further improve the effect of the use of funds,and to enhance the competitiveness of the university of certain reference value.