J University Budget Management Optimization Research Under The New Government Accounting System

At present,Chinese universities pay more and more attention to the investment in education,in order to develop rapidly,constantly expand the scale of education,promote the construction of teachers,increase the investment in scientific research,which leads to more and more fierce competition and complex economic business,but these development need the support of funds,only effectively using funds and rational distribution can solve these problems.To ensure the smooth progress of financial work in colleges and universities,budget management is the core of financial work.Therefore,for colleges and universities,how to allocate resources reasonably and improve the level of budget management is particularly important.With the advancement of government accounting reform,the introduction of accrual basis makes the original accounting system under the cash basis updated and expanded,which not only reconstructs the government accounting model,but also expands the scope of asset and liability accounting,improves the statement system structure,so as to optimize the internal financial management of each administrative organ.Colleges and universities as the main practitioners of the government accounting system,the implementation effect of the reform has a direct impact on colleges and universities,but also has great significance for the budget management of colleges and universities,so colleges and universities must take the reform as an opportunity to continuously optimize the budget management process.This article first analyzes the content changes before and after the government accounting reform and explores the overall influence of the system change on the budget management of Chinese universities.Then,taking J University as the research object of a specific case,it introduces the general situation of financial institutions,financial status and budget management of the university.Through field investigation and expert interview,it is found that under the accounting system of the new government,J colleges and universities still have problems such as backward budget management system,lack of scientific budgeting,deviation from rigid requirements of budget implementation,lack of information system control of budget implementation,lack of supervision of budget implementation,and no clear performance target assessment mechanism.The causes of these problems are analyzed from the aspects of personnel,technology and system,and finally,the targeted optimization plan is proposed based on the new system.J Colleges and universities can,in accordance with the overall goal of "compliance + performance",follow the principles of performance,membership and risk control,take the sound of internal control as the guarantee mechanism,the optimization of personnel,technology and system as supporting measures,and the budget project database as the information carrier,establish a "dual-dimension" budget management system,and supplement the budgeting information through "dual-entry"."Dual functions" strengthen the implementation of the budget,"dual reports" urge the budget performance evaluation,improve the budget management system,and update the budget management standards,so as to more fully reflect the performance of fiduciary responsibility and the use of funds effect.This paper hopes that the optimization scheme can provide some help to the research of budget management of other universities in China under the background of the new government accounting system.