EDUCATIONAL FINANCIAL INSTRUMENT IN MUNICIPAL HIGHER VOCATIONAL COLLEGES IN FUZHOU

Abstract

This paper examines how budgeting functions as a tool for educational financing in the governance of Fuzhou municipal higher vocational college. Based on policy analysis and institutional assessment, this paper identifies four major problems: fragmented governance, insufficient performance monitoring, resource imbalances, and a lack of strategic coordination. To achieve this goal, this article proposes a four-dimensional improvement framework that integrates long-tern planning, lifecycle-based implementation, equity-oriented resource coordination, and digital performance monitoring. Emphasizes integrating financial processes with educational objectives, promoting interdepartmental collaboration, and improving transparency through digital tools. By shifting from a compliance-driven budget to a performance-driven management model, this article offers practical recommendations for upgrading the budget system and supporting the high-quality development of vocational education.