Author(s)

Zeng Xinrong ¹, Yuan Yu ¹, Yang Mengyan ¹

Affiliation(s)

¹ Sichuan University of Science and Engineering, Zigong, 643000, China

Corresponding Author

Zeng Xinrong

ABSTRACT

This paper focuses on the management mechanism formed in the budget control practice of schools, aiming to provide references for educational institutions to modernize budget control. The article systematically elaborates on the specific measures of schools in the two stages of budget preparation and implementation. In the preparation stage, through standardizing the process and strengthening data support, etc., the scientific nature of budget targets has been significantly improved; in the implementation stage, an early - warning mechanism, a dynamic adjustment mechanism and a strict assessment and supervision mechanism have been established, comprehensively strengthening the budget implementation. In addition, a budget incentive - constraint framework linked to performance assessment has been constructed, forming a closed - loop management. Research shows that this budget control system not only optimizes resource allocation but also significantly improves the quality of education and management efficiency. It provides a mature management example for other educational institutions to modernize budget control.

KEYWORDS

Budget Control; Budget Management; Budget Preparation

CITE THIS PAPER

Zeng Xinrong, Yuan Yu, Yang Mengyan, Research on Budget Control and Enterprise Performance Improvement Strategies. Accounting and Corporate Management (2024) Vol. 6: 176-182. DOI: http://dx.doi.org/10.23977/acccm.2024.060424.

REFERENCES

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