Author(s)

Yifang Zhou ¹, Jinling Zhao ¹

Affiliation(s)

¹ Shenzhen Polytechnic University, Shenzhen, Guangdong, 518000, China

Corresponding Author

Jinling Zhao

ABSTRACT

Vocational colleges serve as a vital arena for cultivating technically skilled talent, and their development quality is closely tied to funding assurance mechanisms and the level of budget management. At present, vocational colleges widely face a disconnect between expenditure budgeting and budget target-setting, a mismatch between the timing of fund disbursement and the pace of budget execution, overlapping responsibilities between expenditure supervisory departments and budget accountability entities, as well as a lack of linkage between fund utilization performance and budget adjustment mechanisms. Building a collaborative mechanism integrating funding assurance and budget management—through establishing an integrated forecasting and compilation mechanism, optimizing a diversified fund coordination and scheduling system, improving a cross-departmental collaborative management organizational structure, and refining a performance-oriented dynamic adjustment mechanism—can effectively enhance resource allocation efficiency, invigorate institutional vitality, advance the modernization of the governance system, and provide robust support for the high-quality development of vocational education.

KEYWORDS

Vocational colleges; Funding guarantee; Budget management; Collaborative mechanisms; Financial governance

CITE THIS PAPER

Yifang Zhou, Jinling Zhao. Research on Collaborative Mechanisms between Funding Guarantee and Budget Management in Vocational Colleges. Accounting, Auditing and Finance (2026). Vol. 7, No.1, 38-52. DOI: http://dx.doi.org/10.23977/accaf.2026.070105.

REFERENCES

[1] Ren L, Tao Y L, Ya A Q. Realistic Dilemmas and Countermeasures for Provincial Universities Implementing Integrated Budget Management——Taking University A as an Example[J]. Communication of Finance and Accounting, 2025, (12): 120-125.
[2] Liu S X, Zhang W K. Optimizing Budget Performance Management Models to Improve University Budget Effectiveness——Taking University N as an Example[J]. Finance and Accounting, 2025, (02): 67-70.
[3] Gu J. Performance Evaluation of University Fiscal Funds Based on BSC+AHP+DEA Model——Taking Vocational Colleges in Guangdong-Hong Kong-Macao Greater Bay Area as Examples[J]. Friends of Accounting, 2024, (24): 132-142.
[4] Ma J, Jie L. Challenges and Strategies in Building Student Societies in Vocational Colleges[J]. Advances in Vocational and Technical Education, 2024, 6(4).
[5] Sun Y. Study on the Management Mechanism of Bidding Procurement in Higher Vocational College[J]. Open Journal of Business and Management, 2024, 12(02): 834-844.
[6] Liu K, Cui F. Implementation of Big Data Technology in Budget Performance Evaluation in Vocational Colleges[J]. The Frontiers of Society, Science and Technology, 2023, 5(17).
[7] Wang M, Ding C, Yang H, et al. Thinking and Innovative Research on Budget Performance Management in the Contemporary Higher Vocational Colleges[J]. Accounting and Corporate Management, 2023, 5(12).
[8] Yang G J. Current Situation and Optimization Thoughts on Higher Vocational Education Funding Investment in China[J]. Chinese Vocational and Technical Education, 2023, (24): 75-83.
[9] Ding Y Z, Wei J Y. Innovative Development Practice of Financial Management in Higher Vocational Colleges under the Background of "Double High-Level Plan" Construction[J]. Finance and Accounting, 2023, (11): 71-72.
[10] Xu H Z. Research on Implementation Path Issues of University Budget Performance Management[J]. Friends of Accounting, 2023, (12): 2-6.
[11] Yang L, Yan S Y. Problems and Improvement Suggestions for Financial Management in Higher Vocational Colleges under New Situations[J]. Finance and Accounting, 2023, (08): 82-83.
[12] Song J G. "Two-Factor" Theory and "Streamline Administration and Delegate Power" Reform of Horizontal Research Funds——Taking Jiangsu CJ Vocational and Technical College as an Example[J]. China University Science & Technology, 2022, (05): 5-9.
[13] Liang Y, Gan S D, Huang Y. Thoughts on University Financial Budget Management Based on "Business-Finance Integration"[J]. Communication of Finance and Accounting, 2022, (02): 160-165.
[14] Guo R X, Yang W, Hu X Y. Research on Budget Performance Management of Schools under "Double High-Level Plan" Project Construction[J]. Vocational and Technical Education, 2021, 42(26): 66-71.
[15] Su H, Bai L. Spatial Econometric Analysis of Higher Vocational Education Funding Investment Efficiency and Influencing Factors in China[J]. Vocational and Technical Education, 2020, 41(36): 38-45.

Sponsors, Associates, and Links

---

• Information Systems and Economics
  
  
• Industrial Engineering and Innovation Management
  
  
• Tourism Management and Technology Economy
  
  
• Journal of Computational and Financial Econometrics
  
  
• Financial Engineering and Risk Management
  
  
• Accounting and Corporate Management
  
  
• Social Security and Administration Management
  
  
• Population, Resources & Environmental Economics
  
  
• Statistics & Quantitative Economics
  
  
• Agricultural & Forestry Economics and Management
  
  
• Social Medicine and Health Management
  
  
• Land Resource Management
  
  
• Information, Library and Archival Science
  
  
• Journal of Human Resource Development
  
  
• Manufacturing and Service Operations Management
  
  
• Operational Research and Cybernetics