Author(s)

Wei Tang ^1,2, Qingwei Song ^1,2, Xiaoli Huang ^1,2

Affiliation(s)

¹ School of Accounting and Finance, Shaanxi Business College, Xi'an, Shaanxi, China
² School of Accounting and Finance, The Open University of Shaanxi, Xi'an, Shaanxi, China

Corresponding Author

Wei Tang

ABSTRACT

In the current pursuit of high-quality development in higher education, optimizing management methods is crucial. The seamless integration of the university budget and performance management emerges as an indispensable and crucial measure for the connotation development of higher education. It not only functions as an inherent and fundamental requirement for profoundly and comprehensively deepening the reform of the fiscal and taxation system but also serves as an essential means for significantly enhancing the budget management system. Furthermore, it distinctly represents a necessary and highly practical approach for meticulously constructing the capacity and framework of the higher education governance system. Through undertaking an exhaustive and in-depth analysis of the detailed implementation status and current circumstances of the integration of budget and performance management within colleges and universities, this paper meticulously and thoroughly sorts out the prevailing and existing problems and pain points. Additionally, it formulates and devises well-structured and effective optimization strategies for the seamless integration of budget and performance management in colleges and universities.

KEYWORDS

University Budget Performance Management Integration, Development Course, Implementation Status, Optimization Strategy

CITE THIS PAPER

Wei Tang, Qingwei Song, Xiaoli Huang, Implementation Status and Optimization Strategy of the Integration of Budget and Performance Management in Colleges and Universities. Accounting and Corporate Management (2024) Vol. 6: 91-99. DOI: http://dx.doi.org/10.23977/acccm.2024.060312.

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