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The College Budget management problems and countermeasures

Author: LinYe
Tutor: TangGuoQiong
School: Southwestern University of Finance and Economics
Course: Business Administration
Keywords: Colleges and universities Budget management Budget management countermeasures
CLC: G647.5
Type: Master's thesis
Year: 2010
Downloads: 580
Quote: 1
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Abstract

With the continuous development of market economy, the college gradually become more independent economic entities. The college financing their channels from a single government funding type, mainly to government funding, the Pluralistic transformed multi-channel financing of education funding. With the deepening of the framework of public finances and the state budget management reform, China's budget management being established by the department budget, government procurement, such as treasury collection and payment of the three systems constitute the core of the public budget system. This will bring opportunities to the development of our country's institutions of higher learning, also put forward new requirements for the budget management of the institutions of higher learning. Colleges urgent need to establish a budget management system compatible with the development of the situation, to optimize the financial condition of the school, to ensure that the school education in a comprehensive, coordinated and sustainable development capacity. China's colleges and universities budget management theory is not mature enough, the system is not sound, and therefore will be more mature enterprise budget management theory is introduced into the budget management practices of Higher Education, which not only can improve the quality and level of budget management for the national college to provide some new ideas. and help to promote the reform and development of colleges and universities. Press \and the comparative analysis method, the problems in our the university financial budget management, and proposed to optimize the management of the budget, and establish a system of university financial budget preparation, implementation, management and evaluation system for the existing problems. The content is divided into four chapters, the main sections of content and viewpoints are as follows: Chapter 1 Introduction. This chapter describes the purpose of this study, research, research methods and the research framework. Chapter II research status of budget management at home and abroad. Be summarized in this chapter, respectively, from the basic concepts of the budget and budget management, the budget agency behavior and motivate social psychology of research, budget management, budget management game research, improve the budget management research findings. From the literature, most of the budget management from a business perspective to be studied, less research university budget management, which is why this research perspective. Chapter Current Status and Causes of the university budget management. This paper argues that the college budget management has diversified funding sources, financial investment mechanism reform intensified the funds mobilization autonomy gradually restricted, the school run ahead of development, but liabilities increased financial risk which gradually establish a new concept of cost estimates and other new features . College budget management, however, there are a series of questions, such as: the lack of overall forward-looking budget, budgeting arbitrary, the lack of effective evaluation and incentive mechanism in the execution of the budget, paid insufficient attention to factors in the budget management. The reason is mainly the result of game the main differences between the interests of, and in recent years, college development status affects. This is necessary to strengthen the university budget management countermeasures to improve the effectiveness of budget management. Chapter Strengthening Budget Management Countermeasures. This paper argues that the link in budgeting, to establish long-term planning and short-term goal of combining awareness and do the basic work of the preparation of the budget, improve the budgetary adjustment mechanism, departmental budgets and school budgets combined, reducing the budget management mismatch \In budget execution and control aspects, we should actively promote a centralized treasury payment system and centralized government procurement system, firmness and flexibility to achieve the budget management more scientific, and to control the progress of the budget expenditure, budget expenditures timely and balanced occur to prevent budget Kuanyu development strategy, and according to the college, to optimize the allocation of budget funds, reasonable to guard against financial risks. In the analysis and evaluation aspects of the budget, it is necessary to strengthen the budget expenditure performance evaluation and incentive restraint mechanisms, strengthen the analysis of the results of budget implementation, to improve the overall quality of the university financial officers, financial budget management level. From the results, the intention of writing a more fully realized, based on existing research, mainly following contributions: 1. Innovative research perspective. In this paper, the theory of China's Higher Education budget is not mature enough, and the status of the system is not sound, the more mature enterprise budget management theory into the budget management practices of Higher Education, which not only can improve the quality and level of budget management for the National Higher Education to provide some new ideas, but also helps to promote the reform and development of colleges and universities. 2 more systematic management system of budget. This paper argues that the link budgeting, budget execution and control link budget analysis and evaluation aspects Strengthening budget management, the system can effectively promote the university budget management level. Of course, we also have shortcomings, mainly in: (1) college budget management is a multi-disciplinary research topics across the public administration, public economics, public finance, financial management and accountancy, due to personal knowledge structure the limitations of the study a little powerless, to understand the lack of depth, and thus there are a lot of shortcomings; (2) of this article just draws in part on the results of empirical research, some of the conclusions of this article has not been empirical test. If they can implement innovative budget management in a university and get a first-hand data, the conclusions of this paper will be more convincing.

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