Financial budget is a concrete plan for the content and indicators of future financial activities, and it is the basis for controlling financial activities. Financial budget is of great significance to financial management. Under the traditional budget management mode, there are many misunderstandings in some administrative undertakings: (1) budget management is budget preparation, that is, a set of budget statements is prepared according to the budget objectives set by superiors, even if the work is completed. Budget execution and progress can't be tracked and analyzed in time, and budget reconciliation table can't be compiled. This will easily lead to the inconsistency between the actual implementation of the budget and the financial budget, and weaken the function and role of budget management in financial management. (2) The unit budget management is only the business of the financial department, and the financial department is doing the determination of budget objectives, budget preparation and budget evaluation. In fact, budget management as a system, without the basic role of relevant departments in budget management, without the great attention and organizational guidance of unit leaders, budget implementation will inevitably have problems. (3) The budgeting method of base plus growth commonly used by some units is unscientific, and the budget target is divorced from reality. (4) The incentive mechanism of budget management has not yet formed. Because the budget target is unscientific, budget management exists in name only, saving is not rewarded, and overspending is not punished. As a result, various business departments are busy adding and competing for funds, and the financial department is busy balancing and allocating funds, which makes it impossible to track and check the efficiency, the efficiency of fund utilization is low, and the contradictions among departments are intensified.

3. Financial accounting pays more attention to accounting than management and lacks analysis.

At present, financial institutions generally have financial units (accounting units and accounting units), but for various reasons, the financial accounting of units still follows the traditional "reimbursement accounting model" and has always been used to bookkeeping, accounting and reimbursement. Although relevant basic information can be provided internally and externally, it is limited to historical data and explanatory information; Only pay attention to post supervision, but ignore the pre-prediction, in-process control and post-event analysis. Financial management only stays in the accounting of financial data, without in-depth financial analysis, benefit assessment, rewards and punishments.

4. Weak financial analysis.

Financial analysis is to systematically analyze, compare and evaluate the financial revenue and expenditure of colleges and universities in a certain period by using business plans, accounting statements and other relevant materials, so as to obtain a regular understanding of the economic activities and career development of the unit. Under the market economy system, with the gradual deepening of reform, all kinds of economic decision-making behaviors will rely more on the results of financial analysis. Many units only reflect the income and expenditure and fund balance in a certain period, but lack the analysis of fund structure, state, expenditure structure and benefit, so it is impossible to scientifically assess the efficiency of fund use of the whole unit and departments.

5. The financial supervision system is imperfect and the supervision means are backward.

Because the economic activities of administrative and public institutions are relatively uncomplicated, there has been a lack of in-depth supervision of economic activities for many years, and some people even admit that economic affairs are laissez-faire. In addition, there is a lack of research countermeasures for the complex situation that market economy causes people's ideological changes and affects economic order. In addition, there is no internal audit department in general units, and the financial supervision function of many units is gradually shrinking and degenerating. In terms of financial supervision means, some are limited to checking the original accounting vouchers, and some units lack the follow-up supervision of the project construction process, which is bound to cause losses and waste, damage the interests of the state and schools, and encourage the spread of unhealthy trends. Second, the main measures to strengthen financial management

1. To establish and improve the fixed assets management system and improve the efficiency of equipment use, it is necessary to establish and improve the material receiving and dispatching system, strictly implement it and distribute it reasonably. In line with the principle of who uses and who manages, the responsibility is implemented to all responsible units and individuals. It is necessary to strengthen the management and control of the purchase, use, allocation, loss reporting and scrapping of fixed assets. Leaders should attach importance to the establishment of management institutions and personnel training, and actively support and guide their work. The purchase of fixed assets should be arranged as a whole to avoid repeated purchases, make full use of existing equipment and improve the utilization rate of existing equipment. The financial department should check the accounts regularly to ensure that the accounts are consistent with the facts. Fixed assets should be managed in a dual way: that is, the unit accountant carries out overall bookkeeping management according to the current system, and the responsible department that uses fixed assets carries out responsibility management, and determines the assessment indicators such as the responsibility period, intact rate and utilization rate of fixed assets. At the same time, it is necessary to strengthen the daily management of fixed assets, attach importance to the budget of fixed assets, do a good job in the separation system of incompatible posts in procurement, acceptance and storage, and clarify responsibilities.

2. Formulate a reasonable budget and strengthen budget control and management.

Budget is a basic work of unit financial management. It is necessary to make full and rational use of existing resources, save expenses, avoid waste of funds, and optimize the structure of capital expenditure. In order to obtain the best economic and social benefits of funds, all units must adhere to the principle of living within their means and balancing revenues and expenditures when preparing annual budgets. The revenue budget must be positive and stable. Expenditure budget should adhere to the principle of overall consideration, ensuring key points and thrift. Regular expenditure should be moderate, and the budget for constructive special expenditure should be within our capabilities. Adhere to the principle of balance of payments and do not engage in budget deficit. It is necessary to concentrate financial resources, give priority to solving problems that need to be solved in development goals, and lay a solid foundation for future sustainable development.

In the process of budget implementation, we should focus on tracking and managing large expenditure households and give play to the role of budget adjustment. All units must strictly follow the budget issued by the financial department, and put an end to non-budget and over-budget expenditures. The supervision and auditing department shall audit and supervise the rationality of budget preparation, the authenticity of implementation and adjustment, and the benefit of fund use according to law, cooperate with the department to make an end-of-budget analysis, evaluate the completion of budget revenue, the rationality and legality of expenditure and the benefit of fund use, put forward opinions and suggestions, and constantly improve and perfect budget management.

3. Establish a dual-track management mode of financial accounting and management accounting. Judging from the situation of modern economic development and world economic integration, the accounting of any unit should include financial accounting and management accounting. Financial accounting usually provides financial information to the external users of the unit on a regular basis with certain accounting procedures, while management accounting mainly provides necessary information for the unit leaders to make business decisions with the help of specific technologies and methods. In order to meet this requirement under the condition of market economy, the existing accounting institutions can be reorganized and separated, so that some accountants can be freed from their daily accounting business and specialize in financial management, analyze and evaluate the accounting information of their own units, and provide consultation and rationalization suggestions for the decision makers of their own units, so as to play their due role in improving the efficiency of capital use, reducing the cost of running schools and reducing investment risks.

4. Strengthen the ability of financial analysis.

First of all, we should strengthen budget analysis and budget management. Before preparing the budget, we should do a good job in analyzing the implementation of the previous budget, and at the same time, we should analyze the factors affecting the next fiscal revenue and expenditure in advance, and analyze the fiscal revenue and expenditure activities in the process of budget implementation, so as to assess and evaluate the implementation of budget indicators. By studying and analyzing the subjective and objective factors that affect budget implementation, we can find out the deviation between budget indicators and actual implementation results, analyze the reasons for the deviation, and take timely measures to eliminate unfavorable factors to ensure the smooth realization of budget indicators.

Secondly, we should strengthen cost accounting analysis. On the one hand, it accounts for the resources and costs occupied in general work, reasonably accrues costs, improves the self-financing ability of office funds, improves office conditions and living conditions, and improves work efficiency; On the other hand, it can optimize the allocation of resources, put an end to misappropriation, abuse and unreasonable use, effectively curb the waste of resources, and promote the process of unit reform.

5. Establish an effective internal control system and system.

On the basis of routine accounting of the accounting department, it is necessary to conduct routine and periodic verification of various business revenue and expenditure activities, implement internal control of the accounting department through internal routine audit, outgoing audit, report execution, supervision and review, and establish a monitoring defense line based on blocking. At the same time, it is necessary to establish and improve the economic responsibility system at all levels, prevent arbitrary charges and set up private coffers, clarify responsibilities and divide the scope of responsibilities. From the leaders to the heads of finance, auditing and supervision departments, and then to the heads of stock rooms, they should strictly perform their respective duties, take precautions at all levels and implement them at all levels; In the process of establishing and perfecting the economic responsibility system, we should pay attention to the combination of responsibility, power and benefit, and distinguish rewards and punishments.

In short, in the face of increasingly fierce competition for market resources and increasingly complex financial relations, units must intensify financial management, update their concepts, innovate constantly, give full play to the core role of financial management, and promote the stable and healthy development of China's socialist harmonious society.