Colleges and universities are important teaching bases for cultivating college students and graduate students in China, and they are the direct undertakers of the popularization and popularization of higher education. With the substantial increase of college students, the channels for raising funds in colleges and universities are also increasing, and the disposable funds in colleges and universities are greatly increasing. How to ensure the rational and effective use of university funds is the central content of financial management, and scientific budget management system is the basis and premise to ensure the smooth development of various undertakings in universities. This requires us to recognize the problems existing in the budget management of colleges and universities, put forward more effective and scientific compilation methods, and formulate corresponding budget control policies.

First, strengthen the necessity of budget management in colleges and universities

1. Budget management is an important part of financial management in universities. Strengthening financial budget management can arrange funds as a whole and improve the efficiency of fund use.

The financial management of colleges and universities is the central nerve to ensure the normal teaching activities in colleges and universities. The budget of colleges and universities is an annual financial revenue and expenditure plan compiled according to the development plan and tasks of colleges and universities. It is the premise of carrying out various financial activities in colleges and universities, and it is an important means of financial management and macro-planning regulation, and it has been paid more and more attention by financial departments and education departments in the allocation of resources in colleges and universities. Strengthening budget management in colleges and universities can fully mobilize all kinds of enthusiasm in colleges and universities, improve the efficiency of fund use, realize the rational allocation of limited resources in colleges and universities, and improve the efficiency of fund use.

2. Strengthening budget management is helpful for universities to control financial risks and promote the stable and harmonious development of universities.

The stability of colleges and universities is an important part of the overall situation of social stability, and the harmonious development of society cannot be separated from the establishment of harmonious relations inside and outside colleges and universities. In recent years, with the full implementation of the strategy of rejuvenating the country through science and education and the deepening of the reform of higher education system, colleges and universities have ushered in unprecedented opportunities for development, the level of running schools has improved, and the investment system of higher education has undergone major changes. The funds of colleges and universities have changed from relying solely on financial allocation in the past to a financing system with financial allocation as the main part and other channels as the supplement. The total amount of funds in colleges and universities has increased sharply, but the degree of balance has decreased year by year, and the contradiction between supply and demand of funds has become increasingly prominent. Therefore, improving the level of financial management and strengthening budget management is of great significance for controlling financial risks and promoting the stable, coordinated and rapid development of colleges and universities.

Second, the current problems in college budget management

1. The budget management system is not perfect, and the understanding of budget management ideas is not enough.

Budget management in colleges and universities is the core of financial management system in colleges and universities, and budget is essentially a means of allocating resources. The purpose of university budget is to allocate resources to appropriate places according to the needs of development strategy, not only to meet the needs of short-term operation, but also to consider the promotion of long-term competitiveness, so as to balance the long-term effect and short-term efficiency of resource allocation. However, at present, most colleges and universities in China only pay attention to the immediate, without combining budget management with the overall long-term goals of the school, emphasizing the immediate rather than the long-term; On the other hand, the leaders of individual departments think that they can use their own department's funds at will, and there is no need for budget preparation, so the awareness of saving budget funds is weak, and the leaders have insufficient understanding of budget management.

2. Diversified budget management methods and lax budget implementation.

China's "Financial Management System of Colleges and Universities" stipulates that colleges and universities implement the financial management system of "unified leadership and centralized management", while larger schools implement the financial management system of "unified leadership and hierarchical management". In reality, some colleges and universities have not established a special budget management system, and the leadership examination and approval system is not perfect in the process of budget implementation, and there is a phenomenon that the budget implementation is not strict and the budget is changed at will. It is precisely because there is no effective control system before, during and after the budget that it is difficult for the financial department to accurately grasp the budget implementation of various departments.

3. The budget management method lacks scientificity and the budget is not comprehensive.

The current expenditure budget of colleges and universities divides the economic content into several economic subjects, which are compiled according to the quota and daily public expenditure limit set by the financial department. Although the finance has made some adjustments to the expenditure budget of colleges and universities, it is still difficult to fully reflect some expenditures with characteristics of colleges and universities, such as teaching expenditures, student activities, internships and other expenditures. In addition, the school still adopts the method of "base+growth", without the specific details of public expenditure and the innovative idea of budget preparation method, which is prone to the phenomenon of lax public expenditure preparation. When compiling the project expenditure budget, it is not coordinated with the school's career development plan, and lacks quantitative analysis and scientific argumentation, which may easily lead to a "game-style" bargaining relationship between various units in the school, and even seriously falsely report the departmental project budget, resulting in unfair distribution and affecting the efficiency of budget expenditure.

4. The budget management control is not strict, and there is a lack of budget supervision.

Budget monitoring is an important part of budget work, which provides a strong guarantee for the smooth completion of higher education development according to the established plan. However, in practice, the budget department responsibility system is often implemented, which increases the autonomy and randomness of the department's use of funds, reduces the efficiency of fund use and controls the progress of fund use. Colleges and universities failed to monitor, track and manage the budget implementation process in time and effectively, and failed to feed back the implementation and progress information of subordinate colleges (departments) in time, which led to loose and tight use of funds and eventually led to budget adjustment.

5. The budget management performance appraisal system is not perfect.

The current budget management model does not clearly stipulate that school leaders, college budget experts, teachers and other personnel participate in the demonstration when preparing the budget. At the same time, when the budget is implemented, there is also a lack of appropriate incentive mechanism and punishment measures, which makes the assessment work a mere formality. At the end of the year, all financial work has entered the stage of closing and summarizing. In the work, we only pay attention to the completion of the year-end final accounts, while ignoring the analysis and evaluation of various financial indicators of various departments. Therefore, it is impossible to detect the deviation and its reasons in the budget implementation process of various departments, to recognize the defects and deficiencies in the budget plan, and to do a good job in the basic work for the next year's budget.

Third, some suggestions to improve the budget management in colleges and universities.

1. Separate the functions and powers of budget formulation, implementation and supervision, strengthen the openness and transparency of university budgets, and enhance democratic awareness.

At present, the financial departments of colleges and universities in China are fully responsible for the preparation, implementation and supervision of budgets. This kind of power structure is not conducive to the long-term development of colleges and universities. Finance is not only the budget making department, but also the budget execution supervision department. There must be management loopholes in this system. It is suggested to set up a budget committee, introduce the supervision mechanism of supervision department and audit department, divide the situation of excessive concentration of power in the financial department, and optimize the personnel structure of each post. This can not only balance the internal financial power of colleges and universities, but also improve the execution of financial budget. The financial budget of colleges and universities in China is the secret of the school. Teachers and students know little about the financial operation of the school, and the budget is only made public among the top managers of colleges and universities. Every year, colleges and universities should publicize the budget plan and implementation through various channels, and invite people from all departments and levels to participate in it in an all-round way, so that teachers and students can get the right to know about the use of funds in colleges and universities, thus improving the supervision of the budget, improving the level and efficiency of budget management, and letting teachers and students know more about the school and gain a sense of belonging, which is conducive to the long-term sustainable development of the school.

2. Introduce a more scientific and reasonable budget management mode in colleges and universities, and change the traditional budgeting method combining zero-based budget with rolling budget.

At present, most colleges and universities adopt incremental budget method, which makes next year's budget based on the previous year's expenditure, with increasing operating expenses and inefficient use of funds. Zero-based budgeting method is not based on the existing cost level, but starts from scratch, and fundamentally considers the necessary expenditure amount, which can make the prepared budget more in line with the current actual situation. Rolling budget, the school's operating year is not consistent with the budget period, but it is constantly supplemented and improved with the relevant changes in the budget implementation basis, which makes a certain budget cycle roll backwards and keeps the budget management stable. There is always a corresponding time buffer for the preparation of the next budget, which is conducive to ensuring the long-term, stable and orderly work of the school. In order to achieve better results, we can establish a budget method based on zero-based budget method and supplemented by rolling budget method.

3. Establish an evaluation system and improve the budget performance appraisal system.

Budget performance evaluation is an important link in the evaluation of budget implementation results, and it is a comprehensive evaluation of the budget implementation process, completion results and benefits of colleges and universities. When making the budget for the next budget period, colleges and universities should sort out the implementation results of the previous budget in advance according to the actual situation and evaluate it according to certain standards. According to the evaluation results, we should analyze the advantages and disadvantages of the early implementation process, formulate a feasible budget assessment and reward and punishment mechanism, and formulate corresponding reward and punishment measures in combination with the assessment of the budget implementation of various departments. To actively increase revenue and reduce expenditure, budget implementation, high efficiency in the use of funds departments should be praised, and take appropriate measures to give. In this way, we will constantly improve the budget assessment system and improve the efficiency of the use of state funds and other educational resources.

4. Strengthen the construction of budget management information platform.

Effectively improve the scientific and refined level of budget management. In order to realize scientific and refined budget management, colleges and universities should establish an efficient information management system with complete functions such as classification, summary, inquiry and sorting, so that all budget responsible units can know the progress, total appropriation and balance of budget projects in time, effectively improve the efficiency of budget implementation and achieve the expected effect of budget implementation. This paper puts forward some suggestions on the necessity, existing problems and solutions of budget management. Budget management in colleges and universities is the premise and guarantee for the smooth operation of colleges and universities, which runs through the whole process of financial management and deserves our in-depth study.

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