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Research on the Secondary Financial Budgeting in Colleges and Universities

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DOI: 10.23977/accaf.2022.030104 | Downloads: 42 | Views: 1277

Author(s)

Xiuming Wu 1

Affiliation(s)

1 Finance Department, Criminal Investigation Police University of China, Shenyang, 110035, Liaoning, China

Corresponding Author

Xiuming Wu

ABSTRACT

In the financial management of colleges and universities, most of the Centralized financial budgetingmanagement is adopted, including budget preparation, budget execution and budget control, with the whole unit as the budget object, led by the finance department for macro management and other faculties for implementation. This method is simple and easy to operate, but there are many drawbacks in the highly centralized management method.So it is especially important to adopt the Secondary financial budgeting method.Combined with the actual situation of colleges and universities, the paper analyzes and compares the advantages and disadvantages of Centralized financial budgetingbudget and Secondary financial budget financial management from multiple angles. In addition, the necessity of universities adopting the secondary budget and implementing the corresponding operation methods in the future.

KEYWORDS

Colleges and Universities, Centralized Financial Budgetingbudget, Secondary Financial Budget, Advantages and Disadvantages

CITE THIS PAPER

Xiuming Wu, Research on the Secondary Financial Budgeting in Colleges and Universities. Accounting, Auditing and Finance (2022) Vol. 3: 17-20. DOI: http://dx.doi.org/10.23977/accaf.2022.030104.

REFERENCES

[1] Ning Bai. Discussion on Financial Budget Management System of Modern Logistics Enterprises. 2017.
[2] Dongmei Zhao. The Application of Management Accounting in colleges and Universities' Financial Budget Management.2016.
[3] Fangjie Wei. Research on Financial Budget Performance Audit Platform Construction By Information System. 2015.
[4] Weiqin Liu. Research on Strengthening Financial Budget Management of the Funds of Trade Unions in Colleges and Universities. 2018.
[5] Quan Zong. Construction and Analysis of College Financial Budget Assessment Index System under Informatization Background. 2018.
[6] Jie Zhang, Liping Zhao. The Optimized Models on the Basis of the Financial Budgets of Colleges. 2011.

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