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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Informationized Management of Deviation between Budget and Final Account in China’s Universities

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DOI: 10.25236/icem.2019.179

Author(s)

Jianlin Zhang, Zixuan Kang, and Yang Yu

Corresponding Author

Yang Yu

Abstract

In recent years, the Chinese government has intensified its development of new-and high-tech talents, thus leading to a significant increase in fiscal appropriation to institutions of higher learning. Nevertheless, the deviation between budget and final account has become increasingly prominent, which has seriously impaired the fund utilization efficiency. Therefore, how to give full play to the value of funds has been a general research interest among the academic circles studying China’s construction of institutions of higher learning. In this paper, 75 institutions of higher learning directly affiliated to the Ministry of Education of the People’s Republic of China have been adopted as research objects to learn the deviation status between budget and final account in Chinese institutions of higher learning. Results suggest that the expenditure deviation has been significantly higher than the income deviation in Chinese institutions of higher learning. In the following part, causes of the deviation between budget and final account in Chinese institutions of higher learning are analyzed. Meanwhile, informationized methods are used to provide improvement methods. Finally, the budget implementation link is taken as an example to build the budget and final account management system prototype under real-time monitoring at an attempt to improve the budget management efficiency of Chinese institutions of higher learning.

Keywords

Informatization budget management, budget deviation of universities, prototype system construction