Guidelines for improving the efficiency of budget management of universities in Qingdao city

Abstract

The objectives of this research were: 1) to studythe efficiency of budget management of universities in Qingdao city. 2)to find out the various factors that affect the budget management efficiency of universities in Qingdao, and the relationship between them 3) tostudy the guidelines for improving the efficiency of budget management of universities in Qingdao city. The sample were 14 experts from different universities in Qingdao and 680 university budget management personnel with different gender, age, professional title and education level in Qingdao. Research Instruments include: 1) questionnaire, 2) semi-structured interview, and 3) evaluation form. data analysis by using percentage, mean, standard deviation and content analysis. 

The results were found that 1) Varied budget management efficiency observed among Qingdao universities. 2) Factors influencing efficiency: policy environment, accuracy and timeliness of budget implementation, governance structure, fund utilization transparency, budget processes, information system support, resource allocation, and performance objectives.3) Guidelines: clarify objectives, optimize allocation mechanisms, strengthen controls, enhance personnel skills, and foster stakeholder collaboration.