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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


Xiuming Wu 1


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

Corresponding Author

Xiuming Wu


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.


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


Xiuming Wu, Research on the Secondary Financial Budgeting in Colleges and Universities. Accounting, Auditing and Finance (2022) Vol. 3: 17-20. DOI:


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