College Budget Performance Management under Government Accounting System
The implementation of the government accounting system is a challenge for college financial budget work.Improvement of the financial budget management and its performance is the challenge that all colleges and universities must face in the implementation of the new government accounting system.However,the current budget performance management values more investment than output,with no awareness of cost and benefit.This article discusses the reasons for these problems and finally finds solutions so as to improve the quality of college financial management,thus promote the efficiency of higher education and its development.
government accounting systemhigher education institutionbudget performance