Author(s)

Wei Tang ^1,2, Qingwei Song ^1,2, Jie Liu ^1,2, Lihong Shi ^1,2

Affiliation(s)

¹ School of Accounting and Finance, Shaanxi Business College, Xi'an, Shaanxi, China
² School of Accounting and Finance, The Open University of Shaanxi, Xi'an, Shaanxi, China

Corresponding Author

Wei Tang

ABSTRACT

This paper focuses on the budget performance management of provincial colleges and universities in Xi'an. With the expansion of institutions and higher social expectations, budget performance management has become crucial yet faces multiple challenges. In target management, goal-setting is non-standard; operation monitoring has communication issues and focuses narrowly on financials; evaluation lacks external participation and uses imperfect methods; results application lacks feedback and incentive mechanisms. By contrast, countries like the US, UK, Germany, and Australia offer rich international experience. To address local problems, it proposes solutions: gradually expand management scope and level following an easy-to-difficult path; actively deepen the management system reform, covering budget system, control approach, and accounting system; and continuously consolidate the work foundation via standardizing institutions, clarifying relationships, strengthening personnel training, and improving management. Through these efforts, it aims to achieve scientific and standardized budget performance management, optimize resource allocation, and promote high-quality development of Xi'an's provincial colleges and universities.

KEYWORDS

Integration of Budget Management, Provincial Universities in Xi'an Area, International Reference, Optimization Strategy

CITE THIS PAPER

Wei Tang, Qingwei Song, Jie Liu, Lihong Shi, Research on Implementation Status and Optimization Strategy of Budget Management Integration in Xi'an University. Accounting, Auditing and Finance (2025) Vol. 6: 66-75. DOI: http://dx.doi.org/10.23977/accaf.2025.060110.

REFERENCES

[1] Tang W, Song Q, Huang X. Implementation Status and Optimization Strategy of the Integration of Budget and Performance Management in Colleges and Universities[J]. Accounting and Corporate Management, 2024, 6(3): 56-64.
[2] Tang W, Song Q, Yang Y, et al. Research on Promoting the Deep Integration of Innovation Chain, Industry Chain, Capital Chain, Talent Chain in Xi'an[J]. Industrial Engineering and Innovation Management, 2024, 7(3): 10-17.
[3] Tang W, Song Q, Huang X. The Open University Comprehensive Budget Performance Management Research Integrating Quality Management Cycle and Balanced Scorecard[J]. Accounting, Auditing and Finance, 2024, 5(1): 134-142.
[4] Tang W, Wang Y, Song Q, et al. Research on the Development Path of Undergraduate Vocational Education in Ethnic Areas[J]. Advances in Vocational and Technical Education, 2023, 5(11): 178-186.
[5] Tang W, Song Q, Xiong X, et al. Study on Mechanism and Path of Steady Development of Vocational Undergraduate Education in Shaanxi Province[J]. International Journal of New Developments in Education, 2023, 5(13): 123-131.
[6] Tang W, Zhang J, Song Q, et al. Study on the Mechanism and Countermeasures of Digital Transformation Affecting Enterprise Performance in Xi'an Aerospace Manufacturing Industry[J]. Academic Journal of Business & Management, 2023, 5(14): 156-164.
[7] Tang W, Song Q, Zhang J. Research on the Ideological and Political Teaching Strategy of "Primary Accounting Practice" Course[J]. Adult and Higher Education, 2023, 5(8): 86-96.
[8] Tang W, Song Q, Xiong X, et al. Research on the Model and Implementation Mechanism of Online Learning Achievement Authentication Based on Block-Chain Technology[J]. Adult and Higher Education, 2023, 5(4): 58-66.
[9] Tang W, Song Q, Xiong X, et al. Analysis on Steady Development Strategy of Shaanxi Vocational Undergraduate Education in the New Era[J]. Advances in Vocational and Technical Education, 2023, 5(2): 18-26.
[10] Tang W, Song Q, Zhai X, et al. Research on the Problems and Countermeasures of online Teaching in Higher Continuing Education[J]. Adult and Higher Education, 2022, 4(1): 88-96.

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