The Research Of University Budget Management System Of China

Budget management system is an important part of the university management systems. The budget management system has the direct impact on the university financial situation, Moreover, it has a great influence to the comprehensive, efficient and sustainable development of higher education .For acquiring the significant status in the competitive market, universities must pay their hard to change the traditional concept of budget management, attach the importance to the daily use of budget management and make more influence to achieve the strategy target of the university.First of all, this article brief the theory and concepts of university budget management system; then though the instruction and analysis of the budget management system of universities in china now , summarized the four main problems of our budget management system of universities; after that, introduced the effective means and accumulated experience in the main Western State Budget Management System of universities; Finally, by means of the analysis the relationship between the current reform of the government finance system and the university budget management system, it had the new experience in the budget management of universities. For example, reform the principles of the budgetary planning, on the premise of comprehensive budgetary equilibrium in time and space we can allow appropriate budget gap. It is useful to create the processes of budget management at all levels on responsibility center, control budget by the use of the Internet and prepare budget for expenditures on the various different methods in base of sorting the expenditures by determining the nature for making the budget more scientific. We can establish the chart of accounts of the budget management system for making known the sources and the flow of funds and providing a powerful guarantee to the budget control and. analyst. It is recommended to establish the university budget management system on the responsibility center in guide of goal orientation. We can evaluate the budget by special methods.