An Analysis of the Budget Management Problem in Colleges and Universities and the Countermeasures

Budget is the basic rule of college financial activities and the quality of the budget management will directly influence the level of college financial management. With the reform of national financial budget management gradually improved to refined budget management,the existing college budget mode and method could not meet requirements of financial management under new situations. This paper makes a deep analysis of the system of budget management in colleges and universities,the concept of budget management,budget making,budget implementation,budget evaluation and so on. In addition,practical solutions are proposed to solve these problems,which is of practical significance in strengthening budget management in colleges and universities.