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Management Optimization of Budget Execution for Special Financial Funds in Local Universities: Framework Construction and Implementation Paths

In: Proceedings of the 2025 7th International Conference on Economic Management and Model Engineering (ICEMME 2025)

Author

Listed:
  • Aijun Feng

    (Zhaoqing University, Finance Department)

  • Ping Shao

    (Zhaoqing University, School of Computer Science and Software)

  • Tao Yu

    (Zhaoqing University, Finance Department)

  • Jingxian Peng

    (Zhaoqing University, Finance Department)

Abstract

To address the widespread issue of low budget execution efficiency for special financial funds in local universities, this paper aims to construct a systematic management optimization framework. Through literature analysis, case study reference, and logical deduction, this research integrates the four stages of “budget formulation – execution tracking - performance evaluation – feedback adjustment” to form a full-process dynamic management system. Furthermore, it proposes core optimization paths including restructuring the budget formulation collaboration mechanism, building a dynamic monitoring model, and establishing a rigid mechanism linking performance evaluation with the budget. The proposed framework draws on advanced experiences from ministries-affiliated universities, and its application potential is preliminarily demonstrated through simulation based on historical data. It aims to provide a theoretically complete and practice-oriented solution for enhancing the execution efficiency and usage benefit of special financial funds.

Suggested Citation

  • Aijun Feng & Ping Shao & Tao Yu & Jingxian Peng, 2026. "Management Optimization of Budget Execution for Special Financial Funds in Local Universities: Framework Construction and Implementation Paths," Advances in Economics, Business and Management Research, in: Touria Benazzouz & Sandeep Saxena & Hui Nee Au Yong & Nor Zafir Md Salleh (ed.), Proceedings of the 2025 7th International Conference on Economic Management and Model Engineering (ICEMME 2025), pages 315-325, Springer.
  • Handle: RePEc:spr:advbcp:978-94-6239-602-9_30
    DOI: 10.2991/978-94-6239-602-9_30
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