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

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

Authors
Aijun Feng1, Ping Shao2, *, Tao Yu1, Jingxian Peng1
1Finance Department, Zhaoqing University, Zhaoqing, China
2School of Computer Science and Software, Zhaoqing University, Zhaoqing, China
*Corresponding author. Email: shaoping@zqu.edu.cn
Corresponding Author
Ping Shao
Available Online 13 March 2026.
DOI
10.2991/978-94-6239-602-9_30How to use a DOI?
Keywords
special financial funds; budget execution; management optimization; dynamic monitoring; framework construction
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.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2025 7th International Conference on Economic Management and Model Engineering (ICEMME 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
13 March 2026
ISBN
978-94-6239-602-9
ISSN
2352-5428
DOI
10.2991/978-94-6239-602-9_30How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Aijun Feng
AU  - Ping Shao
AU  - Tao Yu
AU  - Jingxian Peng
PY  - 2026
DA  - 2026/03/13
TI  - Management Optimization of Budget Execution for Special Financial Funds in Local Universities: Framework Construction and Implementation Paths
BT  - Proceedings of the 2025 7th International Conference on Economic Management and Model Engineering (ICEMME 2025)
PB  - Atlantis Press
SP  - 315
EP  - 325
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-602-9_30
DO  - 10.2991/978-94-6239-602-9_30
ID  - Feng2026
ER  -