Research on Implementation Status and Optimization Strategy of Budget Management Integration in Xi'an University
Year: 2025
Type: article
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.
Source: Accounting Auditing and Finance
Authors: Wei Tang, Qingwei Song, Jie Liu, Lihong Shi
Institution: Shaanxi Open University
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4409617280