Research on the Implementation Problems and Countermeasures of the Integrated System of University Budget Management
DOI: https://doi.org/10.62517/jmsd.202412329
Author(s)
Yi Teng, Changhua Fang*
Affiliation(s)
Finance Office, Dezhou University, Dezhou, Shandong, China
*Corresponding Author.
Abstract
The integration construction of budget management is an important reform measure carried out in the national financial system, aiming to build a modern financial budget management mechanism of "system + technology" through the formulation of business norms and technical standards for the integration of national budget management. In 2021, the comprehensive budget management system of Shandong Province was put into operation, marking a new stage of budget management reform in Shandong Province. This paper deeply analyzes the problems and deficiencies in the implementation and operation of the system through the investigation and system application practice of provincial colleges and universities. It puts forward the improvement ideas of budget performance management as the fulcrum, in order to provide reference for improving the budget performance management level of colleges and universities in our province.
Keywords
Universities; Budget Management Mechanism; Integrated System; System + Technology; Budget Performance
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