Research On Performance Budget Of Financial Management In Colleges And Universities

Budget management is the core content of financial management in universities, determines the status of it directly. As China's reform and development of education, the size and activity of universities are growing. Universities are also faced with more complex financial situation. Funding contradiction between supply and demand becoming prominent, economic activities are diversified, accounting and financial data are increasingly complicated. The traditional financial budget management need to be changed because of the different connotation and extension in financial management. And results-oriented budget management system should be established in order to enhance efficiency of financial resources.This article tries to describe the situation and problems of performance budget management pilot. Pointed out the need for budget management and implementation of conditions by analyzing the existing drawbacks of budget management system.As a result, built comprehensive and complete, scientific and rational performance budget system by constructing principle and quantitative, indicators, qualitative indicators, internal performance indicators, indexes such as the weight and quantitative aspects. Meanwhile, showed the difficulties of performance budget index system construction by analyzing the case of a university.Finally, analyzed the difficulties and conditions of performance budget with index system, and proposed specific measures and recommendations accordingly. Provided practical support based on reliable conditions to strengthen the financial management and improve the budget management system of colleges and universities.