| As an third sectors, Non-profit organization (NPO) independent of the government and the market, which function is to provide public goods or public service for the community. In various countries, the tripod vertical pattern of "government, market and Non-profit organization" in social system has become the common trend. As a useful supplement for government and market, Non-profit organization's characteristics are different from the market and the government. With the social constant development, Non-profit organization in addressing the public on the issue of flexibility and efficiency of the advantages has become increasingly prominent. Status and importance in the social system has been continuously strengthened, scales have been expanding, involving trade associations, foundations, educational institutions, medical, social services, scientific research institutions, and other fields, plays an enormous contribution in the improvement of human life and the promotion of social development. As an independent sector to play a role, China's Non-profit organization started relatively late, but development is unusually rapid, high-speed growth has not brought the appropriate effective management, especially the budget management. Strengthen the management of Non-profit organization, to promote better accomplish its mission, establish a good social image, has become a hot topic in the current study. This article selects a topic about the Non-profit organization budget, which is a part of in the Non-profit organization management; undoubtedly have a certain theoretical and practical value.As a non-profit organization's own lack of "blood" functional characteristics, determine its funds mainly from the government departments inputs and the community free donations, budget is an important basis for the fund amounts. Therefore, predicted the funds demand to complete mission or plan by convincing data is an important work in Non-profit organization. In the budgeting process, organizations often lack of objectivity because of "seek-rent", they will estimate funds demand as much as possible to meet its own selfish interests. Budget management does not achieve the proper role, "progressive" budgeting principle behind, budget's binding force drop, and surveillance not to arrive, the lower the efficiency of budget fund, have become the serious problems in Non-profit organizations budget management currently, even became the serious shackles to maintain healthy and rapid development.Budget system change always relies on certain system environment. Many problems, which existing in the Non-profit organization's budget system, are accumulated and deposited gradually in the process of system transition, simply relying on budgeting method changes cannot solve these problems. Increasing the efficiency of budget funds, displaying the positive role of budget management, only through changing ideas, changing budget principle and budget model, establishes one kind of budget system to suit current system environment. Completes the mission which the society entrusts is the purpose of the Non-profit organization, only to complete the mission so that the community can be satisfied with the organization to grow and develop. This article take Non-profit organization's mission as the breakthrough point, from the strategy decided to complete the mission, strategic description , strategic objective to the budget goal decision, strategy on the budget performance indicators aspects and so on, to explained the relationship between strategy, budget and performance, formed Non-profit organization budget ideas which based on the strategy oriented and performance benchmark.This paper is divided into nine chapters. The first chapter is the general ideas, beginning with the Non-profit organizations has become an important pillar of socio-economic development, bring forward the research issues, research significance research objectives and content. After review paper issues about Non-profit organization, introduced this article research techniques, research innovation and research insufficient.Chapter II has analyzed the background which the Non-profit organization produced, defined the concept boundary of China's Non-profit organization by comparison, proposed the scope of the study, described the status about domestic and foreign Non-profit organization development.Chapter III discusses budget management basic theory and practice. Proposed the public budget is a tool for public goods; the efficiency of public goods can only be reflected through the public budget. Focus on this chapter is review the budget system's revolution process which is "government - enterprise - government" , then use the "PEST" analysis method to analysis the budget system environment from the political, economic, social and technical aspects.Chapter IV placed the Non-profit organizations in the framework of the public budget, analysis the elementary theory in budget management for the China's Non-profit organization. From budget purposes, budget system, budget model, and other aspects to discuss the budget mechanism. Comparison the difference between the Non-profit organization budget, enterprise budget and government budget.Chapter V discuss the status of budget management and problems in China's Non-profit organization ,analysis the cause of the current problems. Proposed the Non-profit organization reform ideas: Strategic-oriented and performance-based, two wings pay equal attention. Chapter VI stands in the strategy oriented angle discussed the establishment of the budget objectives in Non-profit organization. First introduced a Non-profit organization strategy determined, then discuss the relationship between strategy and budget: strategic target decides Non-profit organization's budget objective. Use strategic analysis method like as "strategic map" to analysis how to describe Non-profit organization's strategy, how to achieve "soft landing" from strategic target to budget objective in order to establish strategic oriented budget objective. Discussed coordination between stakeholders in the process of budget objective establish, carry on economics analysis and game analysis. At last gave a briefing on principles and methods for budget targets established.Chapter VII discussed ideas of the based-performance budget, which is another wing for Non-profit organization budget reform. After describe strategic map, we need use balanced Scorecard system to design the performance index system, which is key approach in the based-performance budget.After theory discussion in Chapter VI and VII, Chapter VIIIselects regular institutions of higher education's expenditure data to carry on the empirical analysis. Analyzed the linkages relation between performance and the cost through the disbursement structure and the disbursement effect aspects, proposed education expenditure allocation model which based on the performance.Chapter IX will be this article's conclusions, policy suggestions and the prospects for future research.The possible innovations of the paper are mainly displayed as follows.First, initially created the budget model in Non-profit organization which is combinated the strategies and performance, proposed the budget ideas which are based on the strategic oriented and performance benchmarked. Secondly, research on the Non-profit organization's budget management method from macro and the micro levels. Thirdly, proposed the suggestions about the accounting system reform in Non-profit organization in order to provide the performance information to meet the budget demand.
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