Yuan Zi (2010) No. 19

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Article 1 In order to further establish and improve the internal restraint mechanism of the college，Regulating college financial management behavior，Clear financial responsibilities，Improve the efficiency of fund use，Ensure the implementation of the college’s overall strategic plan and the smooth development of daily work，rootAccording toRelevant national laws and regulations formulate this system.

Article 2 The college’s annual comprehensive budget period is from January 1 to December 31 of each year。

Article 3 CollegeComprehensive budget preparation adheres to "living within one's means、Principle of "balance of expenditures"; implement the budget management method of "no compensation for overexpenditures"; anything involving savings，The college will reward you。

Chapter 2 The goals and content of management

Article 4 The comprehensive budget management of the college is oriented towards business goals，Implement comprehensive budget management for all operating activities of the entire college，That is, using budgeting methods，Adopt the preparation of a comprehensive budget (balanced)、Execution (Control)、Assessment (analysis) and other methods，Effectively establish a management control system and performance appraisal system，Enable the entire college’s organizational and business activities to run scientifically and reasonably along the budget management track。

Article 5 Main features of comprehensive budget management: full participation，Full process implementation、Comprehensive management。

Article 6 The college’s comprehensive budget is correctCollegeConcrete strategic goals and development plans。The goal is to improve the management level of the college，Gradually shift the focus of daily management of the college from post-event management to pre-event management。By refining management goals，Form a complete advance budget、Control in the matter、Scientific management system for post-assessment。

Article 7 The role of comprehensive budget management in colleges

1、In the budget preparation process，Through forecasting of the college’s business activities、Analysis、Coordination and Balance，Decompose the college’s annual business objectives into each responsible unit;

2、Through budget release and execution，Coordinate the work of various departments，Make it clear;

3、Supervise and control the economic operations of the college，The focus is on the two major themes of fund management and education expenditure management，Ensure the completion of the predetermined goals;

4、Based on budget indicators，Analyze and evaluate the budget implementation of each department，Evaluate their work performance。

Article 8 The contents of comprehensive budget management of the college mainly include the following four aspects:

1、Revenue budget: The revenue budget is the starting point for the preparation of a comprehensive budget，is the basis for preparing other budgets。Mainly includes: education revenue budget、Other income budget。

The education revenue budget calculates tuition fees based on the estimated enrollment number during m88 online bettingthe budget period、Accommodation fees and other income; other income budget，Adjusted based on the college’s income over the years and foreseeable changes。

2、Expenditure budget: mainly includes: public expenditure budget、Personnel expenditure budget、Project expenditure budget。

Public Expenditure BudgetIt’s a collegeThe annual basic expenditure budget prepared to maintain normal operations and complete daily work tasks，Including teaching expenses、Teaching assistance expenses、Logistics expenses and administrative expenses, etc.。

The personnel expenditure budget is the budget for the college to pay various labor remunerations to faculty and staff and pay various social insurance premiums。

The project expenditure budget is the college's specific work tasks or college development goals，Project expenditure budget prepared in addition to public expenditure。All departments should strengthen the selection of projects、Argument and Review，Effectively improve the quality of project declaration，Realize the standardization of project expenditure budget management、Programmatic。

3、Balance allocation budget: The budget for allocating the college’s balance for the year。

4、Financial budget: mainly includes: estimated balance sheet、Estimated income statement、Projected cash flow statement。

Article 9 Classification of the College’s Comprehensive Budget

The specific preparation of comprehensive budget is divided into annual budget and monthly budget。The annual budget is prepared based on the college’s annual operating goals，Decompose into months，As the monthly budget control number。

Chapter 3 Preparation Principles

Article 10 Principles of Comprehensive Budgeting

1、Policy principles: implement relevant national laws、Regulations and regulations of the college。

2、Principle of rationality: working around the center of the college，Practice thrift，Key points of guarantee，Practice thrift，Focus on efficiency。

3、Principle of completeness: truly reflect all income and expenditure items and amounts。

4、Principle of conservatism: ensuring a balance between income and expenditure。Each department should ensure the legality of income、Compliance，Resolutely put an end to all forms of arbitrary charges。Expenditure budget should consider factors such as price and emergencies。Strictly implement the principle of two lines of income and expenditure。

5、The matching principle: that is, the proportion of growth in educational expenditures and faculty income is less than the income of the college、Balance increaseLong proportional relationship.

6、The principle of unity of responsibilities and rights: when the college’s budget indicators are decomposed from top to bottom，Must be authorized separately according to the scope of responsibilities，And check and evaluate its execution results，Supporting incentives and constraints，Reward the good and punish the bad，Ensure implementation of budget targets。

Chapter 4 Management organization and responsibilities

Article 11 Comprehensive budget management agency

1. The college established a financial working group

2、The financial department of the college is the daily execution agency of the financial working group。

Article 12 Responsibilities of the college’s financial working group

1. Prepare a budget and submit it to the college board of directors for review;

2. Executive board budget plan;

3. Budget balance;

4. Supervise the implementation of the budget by various departments;

5. Responsible for the revision of the organizational budget;

6. Responsible for receiving and analyzing budget execution reports.

Article 13 Work responsibilities of each department in the college

1. Prepare various budgets for the department;

2、Handle all expenditures strictly in accordance with the budget，Ensure the budget goals are completed on schedule;

3、Establish a budget m88 live casino and sports bettingexecution analysis system，Provide preliminary analysis opinions。

4、Cooperate with the financial department to achieve a comprehensive balance of the college’s total budget、Control、Analysis、Assessment and other work。

Article 14 Responsibilities of the college’s financial department

1、Develop a comprehensive budget management system，Develop budgeting principles、Specific measures and methods for budget management。

2、Organization、Deliberation、Balance the annual budget draft; organize and issue the approved annual budget; assess the implementation，Supervise the completion of budget targets。

3、Coordination、Solving problems in budget preparation，Strengthen guidance on budget preparation for budget execution departments、Supervision and Service。The preparation of the budget is not timely or does not meet the requirements，Incorporated into the budget assessment indicator system。

4、Convene regular budget execution analysis meetings，Information on budget implementation status，Research、Solving problems in budget execution，Propose improvement measures。

5、Establish a budget execution effect questioning system，Require budget execution units to explain significant differences between budget indicators and actual results，And take corresponding measures。

6、Weak links in budget control discovered during the supervision and inspection process，Require the inspected unit to correct and improve。Instruct the inspected unit to write a written report to the financial working group on major problems discovered，In order to take corresponding corrective measures in a timely manner。

Article 15 Division of college budget approval authority

1、Audit: The heads of each department sign their review opinions on the rationality of the department’s budget preparation;

2、Approval: The college’s financial working group signed opinions on the general budget plan;

3. Approval: The college board of directors forms a resolution on the general budget plan。

4、Execution: approved and signed by the leader of the college’s financial working group，Issued as a file for execution。

Chapter 5 Preparation Process and Progress

Article 17 StudyHouse Annual Budget Preparation Process

   Follow "top down、Combining top and bottom、Grade preparation、Prepare annual budget according to the requirements of “level by level summary”。The basic program is:

1、Assign target。First, the financial working group combines the development strategy of the college based on the annual business goals of the college board of directors，Propose the overall budget target of the college for the next year，And break it down and distribute it to various departments。

2、Preparation and reporting。Each department is based on the assigned budget goals and preparation policies，Combined with the characteristics of this department，Prepare various budget drafts in detail，And report it within the specified time。

3、Deliberation Balance。The financial working group reviews the budget drafts submitted by various departments、Summary、Propose comprehensive and balanced suggestions。

4、Review and Approval。The financial working group will summarize and balance the adjusted budgets of each department，Preparation of the college’s annual general budget plan，Submitted to the College Board of Directors for review and approval。

5、Release execution。After the general budget plan has been reviewed and approved by the College Board of Directors，Approved and signed by the leader of the college’s financial working group，Issued as a file for execution。

Article 18 School annual budget preparation schedule progress

1、The budget of each department of the college for the next year shall be submitted to the Finance Department before November 30 of that year。

2、The college’s general budget for the next year m88 online sports bettingshall be reported to the college’s financial working group by the finance department before January 20 of the following year。

3、The official annual budget will be submitted to the board of directors by the financial working group five days before the college’s board of directors meeting。

4、Annual budget preparation should be carried out in strict accordance with the budget preparation process and preparation schedule。

Chapter 6 Budget Balance

Article 19 The college’s financial working group is responsible for balancing the budget

   The budget has been repeatedly revised by the college’s financial working group，After all problems have been reasonably resolved，Then it can be determined that a balanced budget is feasible，Budget balancing work declared completed。

Article 20 The college’s annual budget balance basis

1. The college’s overall strategic plan and annual business goals;

2、Analysis and forecast data of the actual status of the college in the previous year and the business development status of the budget year。

Chapter 7 Implementation, Supervision and Adjustment

Article 21 Execution of the College’s Comprehensive Budget

1、Comprehensive budget is the basis for organizing daily business activities of the college，It is the guiding document for the financial work of the college，No department or individual has the right to adjust or change;

2、Each department must strictly implement the prescribed expenditure scope and standards，No economic use can be changed at will;

3、The annual balance of daily funds of each department cannot be carried forward for use in the next year，But a 30% savings bonus of 30% of the balance will be given。The additional daily balance of the current year will not be retained，Do not withdraw the cost-saving bonus either。

4、Surplus project funds，If not used in the current year，Funding indicators will no longer be retained，Project funds that have been used but not yet settled are allowed to be used across years，Funds carried forward to next year。

Article 22 Oversight of the college’s comprehensive budget

1、Comprehensive budget will be released once approved，All business activities of each department should be organized and implemented around comprehensive budget goals;

2、For major budget items，The college closely tracks the implementation progress and completion status，Implement strict monitoring。

3、The finance department is responsible for the daily supervision and inspection of budget implementation;

4、Weak links in budget execution，Request correction and improvement，Discovered major problems，Should be ordered to write a written inspection report，And report to relevant leaders and financial working group。

Article 23 Adjustments to the College’s overall budget

1、The college officially issued the budget for implementation，No adjustments allowed。But due to national policies and regulations、Changes in subjective and objective conditions such as the business environment，If there are major changes in the college’s enrollment plan or student fee standards, it is really necessary to adjust the budget，Strict approval procedures must be followed。

2、Comprehensive budget adjustments are made once at the end of each semester，Adopt the reporting system，Submitted for approval by the original budget approval agency。

3、Expenditure items applied for adjustment by various departments，Before approval，No purchase and sale contracts or business commitments are allowed，Otherwise the financial department will not pay。

Chapter 8 Assessment and Evaluation

Article 24 Budget Assessment

1、The college establishes a reward and punishment system for budget execution assessment，Clear rewards and punishments，Implement reward and punishment measures，And incorporated m88 slot machine casinointo the college’s performance appraisal system。

2、The college conducts budget assessment on the budget responsible entities，The assessment results should be fully recorded。

3、The budget implementation of each department will be included in the budget assessment indicator system，Those with poor implementation will be notified and criticized or dealt with accordingly。

4、Due to dereliction of duty、Or fraud、Violating discipline and law causing economic losses to the college，The college will impose financial penalties and administrative sanctions，Until legal liability is pursued。

Article 25 Budget evaluation

1、The budget evaluation shall be conducted by the college on the overall evaluation of the entire budget implementation after the budget period。

2、Each department shall submit the annual budget execution analysis report to the finance department before January 15 of the following year。The financial department’s annual budget analysis report of the college shall be submitted to the Finance Working Group in advance on January 20 of the following year。

3、The college’s financial working group is based on the implementation of the college’s comprehensive budget，Write a budget evaluation report，Also reported to the college board of directors for review。

4、Budget analysis report and review results，As the basic data for budget target control in the next budget period。

Chapter 9 Supplementary Provisions

Article 26 This system is explained by the college’s financial working group.

Article 27 This system will be implemented from the date of approval by the college board of directors.