Problems and Countermeasures of Fine Management of Budget Implementation in Colleges and Universities

In recent years, with the deepening of the reform of colleges and universities and the continuous expansion of high education scales, financial allocation has been unable to meet the needs of colleges and universities. Hence, the contradiction between the supply and demand of funds has become increasingly prominent. Under these circumstances, colleges and universities continuously broaden the sources of funds that lead to the gradually complex and diversified balance of payment structure. This raises new requirements for university financial budget management. However, at present, the actual situation of budget management in colleges and universities is not optimistic, and there are still many problems in budget management, for example, poor awareness of budget and backward ideas, unscientific budgeting technique, formalistic supervision and evaluation, etc. This paper makes a deep analysis of the problems existing in the budget management system in China's colleges and universities, and takes this opportunity to discuss the construction strategy of budget refinement management system, so as to lay a foundation for the overall development of China's colleges and universities.