College Financial Budget Management Problems and Countermeasures _11112.doc

College Financial Budget Management Problems and Countermeasures Abstract: In recent years, with the continuous deepening of education reform, higher education has entered a new period of development, rapidly expanding university scales, liabilities and development, education funding more prominent contradiction between supply and demand, these new conditions have led to the financial work is facing many new colleges and universities The tasks and challenges, budget management in colleges and universities has put forward higher requirements. Preparation of the budget to follow Chinas current budget accounting system in accordance with the basic principles of budgeting, and secondly, a scientific and rational formulation of the various budget data, adhere to the principle of diligence and thrift. Furthermore, the establishment of sound internal control system for the budget preparation and implementation to provide reasonable assurance. Keywords: college; budget management; Finance Budget management is the financial management of colleges and universities to implement the basis and means of career development in colleges and universities have a direct and significant impact. In recent years, with the continuous deepening of education reform, higher education has entered a new period of development, enrollment, multi-campus school, multi-channel financing of school funds, the use of bank loans, the construction of a new form of a series of reforms to make college school dramatic increase in scale, college debt, educational funding for supply and demand become more prominent. These new conditions have led to the financial management of colleges and universities faced with many new tasks and challenges, financial budget management of colleges and universities a higher demand. Therefore, the analysis of University budget management problems, propose targeted measures, for the college all-round coordinated and sustainable development of great significance. First, the problems faced by colleges and universities Budget Management (A) insufficient understanding of the financial budget management, its role can not be fully realized. Some people ideas on the understanding of the importance of financial budget management is not enough to make the financial management of the school remain in the reimbursement-type level. Budget a mere formality, there are no overall financial management of the act as a baton role, can better adapt to the school development needs. (B) budgeting, is not enough scientific and reasonable, capital efficiency is not high. For a long time, most colleges and universities generally use the term base period of the Budget Law. This approach is too dependent on the previous years revenue base, not a scientific and rational, easy to make some unreasonable expenditure continue to exist, may easily lead to departmental horizontal competition, the formation of important money, light efficiency, phenomenon. In addition, the school assigned to the sector, the general lack of tracking and managing special funds and the necessary performance evaluation, leading to some of the special fund use efficiency is not high. (C) The budget does not extend to a comprehensive, extra-budgetary funds are free. Financial budget should include all income and expenditure, but due to the impact of diversified sources of funding can easily cause a range of university budgeting is not comprehensive, some funds alienation consolidated budget. For example, research funding, due to the preparation of annual budget can not determine the source of research funding, it can not be incorporated into the budget management; some college financial budget revenue and expenditure of funds not included in the capital, infrastructure and special financial provision has not included in the budget; large-scale colleges and universities, schools as a principal financial budget, its revenues have been included in budget management, and schools affiliated logistics, industry and other departments as the two financial institutions, its balance of payments are not included in the school budget funding and the scope of management, lack of a unified revenue and expenditure of funds the management and control. Budget preparation is not complete, so that the budget can not truly reflect the whole picture of university funds movement is not conducive to budget management and effective supervision. (D) the budget management system is not perfect, there is not strong and rigid supervision phenomenon. Colleges and Universities budget implementation and monitoring have been a number of weaknesses in financial management of colleges and universities. As the university budget management system is not perfect, colleges and universities under the budget to reach various departments, faculties, use the power in the hands of the various departments in the implementation of financial difficult to control. Some colleges and universities randomly in the execution of the budget adjustment, an additional phenomenon of serious, multi-year budget, mid-year increase budget, ultra-budget end of the phenomenon have occurred. Some colleges and universities have not yet established a sound budget management system, and some colleges and universities although there is a system, but there are rules that do not follow, random changes, have not done enough to control the budget and budget execution of the binding is not strong, regulation is a mere formality, the lack of income and expenditure of funds a unified planning and control, there is blindness in budget implementation and monitoring of vacuum phenomenon. Second, for the university budget management problems in the prevention and countermeasures First, the preparation of the budget to follow Chinas current budget accounting system in accordance with the basic principles of budgeting. Second, the scientific and rational way to develop all budget data, adhere to the principle of diligence and thrift. Furthermore, the establishment of sound internal control system for the budget preparation and implementation to provide reasonable assurance. Schools should be included in the income and expenditure of all units in the budget, unified accounting. We should take into account the needs of school development and construction, but also take into account the schools own financial resources. Here are a few specific responses: (A) construct a scientific and comprehensive budget management system, and prevent the loss of financial resources. School financial budget management is a systematic project for a school to achieve the development goals of the foundation, university should be implemented within a unified financial system, establish and improve the levels of economic responsibility, financial authority and powers in accordance with the principle of unity, clear school leaders, field-grade the financial sector and the two finance departments and the management staff should undertake the economic rights and responsibilities, the efficient organization and management of financial budget as a comprehensive assessment of work content. Focal point schools in the schools budget management of the financial sector can not be established outside the finance department in the school at the same level financial institutions. In addition to independent legal economic entities, schools must be included in the budget for all revenue and expenditure management, and prohibited schools from income pump to prevent the dispersion and loss of school money. Reposted elsewhere in the paper for free download http:/ (B) the use of zero-based budgeting and the formulation of proper management. In the preparation of the budget process, breaking the traditional base growth budget base and budget expenditures only to rise to the phenomenon, the use of zero-based budgeting, performance budgeting budget management approach to overcome the various departments that exist between school bargaining between the game to avoid waste of financial resources. In order to accurately decide the standard of public funds, the fees need to conduct a thorough review and evaluation of a complete and accurate statistical data, using the per capita quota of standards and criteria to measure the things were fixed. For different items of expenditure to develop the appropriate standards to avoid additional expenditure budget for the year frequent phenomenon. (C) the establishment of budget management oversight mechanisms, and improve the effectiveness of budget execution The effectiveness of budget implementation is directly related to the seriousness of university budget management, effectiveness and authority. Therefore, budget management and oversight mechanisms must be established. Schools, according to the relevant provisions of the higher light of schools are actually worked out for the school budget management, implementation of the monitoring system, such as the audit rights management, state-owned assets management, internal charges and use of large sums of money management system, establish a sound internal control system, so that rules to follow, strictly enforced. Should increase the transparency of budget management, implementation of financial disclosure system, the schools financial situation on a regular basis to inform the Jiaodai Hui, accept their supervision. (D) the establishment of budget implementation performance appraisal system, and improving efficiency in the use of funds. The establishment of budget management performance evaluation system to determine the main responsibility for the work of each performance, the full introduction of the concept of performance management, optimize the allocation of budgetary funds to increase the performance appraisal content, budget management will work with various departments of the assessment and reward and punishment together. On budget performance is good, the performance marked the sector, to give recognition and reward, as a basis for promotion concepts will be appraised as one; right contrary to the provisions of the budget management or budget of the departments for the implementation of poorly informed criticism, deadline for correction. Assessment and reward and punishment through the combination of fully mobilized to participate in all aspects within the school budget management, enthusiasm, and gradually establish a standardized management, binding strong, cost effectiveness, adapt to the school a new mechanism for the development of budget management, budget management so that greater benefits. (E) optimal allocation of financial resources to promote sustainable development. As the size of super-normal colleges and universities sponsoring the rapid development of scarce educational resources is also increasingly apparent contradictions, the school resource allocation and use of unreasonable phenomenon exposed. Should be scientifically school development plan, all departments and faculty to share resources, and avoid extravagance and waste and idle assets, such phenomena, optimize financial resources. Multi-campus colleges and universities should be the scientific division of school campuses and the functions of integration of various resources, optimize the structure of expenditures in the budget, create a conservation-oriented schools, colleges and universities to promote sustainable development. (Vi) strengthening the management of expenditure budgets, optimize the expenditure structure, increase efficiency in the use of funds. Expenditure budget is established, the financial sector should strengthen the auditing of expenditures, strict examination and approval authority, according to a real and effective credentials, according to the actual expenditure of the number of procedures for processing claims. Approval of funding for the school each unit must be in the annual financial budget or the amount of financial revenue and expenditure plans within the use of special circumstances, beyond the planned number of requirements should be in accordance with regulations to apply for adjustment of the budget after approval according to regulations. To keep the various departments at the leadership of the Ministry of the use of the balance of funding so that they do a pretty good idea. (G) sound financial management, accounting and so on rules and regulations. Enhance the universitys financial budget management level, to ensure funding for school education in strict accordance with the effective use of financial budget, so that econom