Abstract: The fine management level of budget performance can be comprehensively improved through the integration of business and finance, which not only integrates the financial management into the process of college talent training and cultivates the independent innovation ability of teachers and students, but also improves the service quality of colleges and universities and makes the financial management play its biggest role. The status quo and existing problems in fine management of budget performance in colleges and universities were analyzed in the present study. Based on the perspective of the integration of business and finance, some suggestions for promoting the fine management of budget performance were put forward so as to facilitate the connotative development of colleges and universities.

Key words: universities, budget, performance, fine management