The Research of Optimizing the University Budget Management
|Keywords||university budget management performance budget management mode performance appraisal|
With the fast development of China’s market economy and continues deepening of university educational system, economic activities become more and more dynamic, which provides good opportunities for the development of universities, in the mean time, raises new questions to university’s financial management. All universities are required to optimize financial management system, perfect capital-raise and accounting work, make the most of educational fund. Budget management is an important part of university’s financial management, it is also a significant guarantee for continues improvement of management level, which influences the financial situation and developing capacity of a university.Nowadays the income and expense of a university is no longer an unitary pattern of education fee, it develops towards pluralistic situation. In recent years, as a significant method, budget is attached more and more importance in the aspect of university’s resource allocation. With the enlargement of university enrollment scale and further development of universities, there are some problems in present university budget work in terms of budget system, budget planning method, budget planning period and budget control. To come up with countermeasures to aforementioned problems has important theoretical and modern significance for university development.Taking the budget management of LT Institute as an example, and according to the writing procedure of raising question, analyzing question and solving question. this thesis analyzes the problems in the budget management of LT Institute, illustrates the status quo and problems of the university budget management in China. Based on department budget and project budget, the article also puts forward performance budget management mode and optimizing methods to improve the budget management for LT Institute.This article is divided into 5 chapters:The first chapter is Prolegomenon, Introducing the background, significance and objective of the research. The second chapter is the Application of Budget Management Theory in Universities, illustrating the connotation, characteristics and function of budget management, summarizing relative researches on budget control home and abroad, and introducing university budget management system. The third chapter analyzes the status quo of LT Institute’s budget management in detail. The forth chapter puts forward the scheme of constructing department budget system and strengthening budget control according to the problems of the budget management in LT Institute, in an attempt to intensify the budget implementation and control, and improve the budget management of LT Institute. The fifth chapter is conclusion.The end of the article narrates the insufficiency of my research, and points out the direction for further research.