Research on Early Warning Control of University Budget Process Risk Based on Naive Bayes

With the implementation of budget management in universities, some good results have been achieved. However, there are some problems in the course of operation, such as how to find out the risks in the course of budget project implementation and judge the risk level, and then take action effectively. This paper constructs the relevant indicators of budget risk early warning in universities. The indicators are mainly classified from the inside and outside the risk factors of the universities. Then the classification of the indicators is carried out by using naive Bayes in R language. It proved that the construction of these indicators can be used in universities budget process control in early warning, so that managers can timely detect the risk factors and take appropriate measures.