Study On Budget Management Reform In Universities

In terms of economic attitude, what is the most important thing is the capability for acquiring resources and the level of allocating resources. The funds of borrowing, allocating and using have an important effect on development of universities courses. Budget management is the core of universities' financial management. Good or bad of management work directly affect the universities' finance, even the all-round, harmony and sustainable ability of university's undertaking. So, paying attention to and strengthening budget management in universities have undoubtedly important practical significance.With the perfection and the development of the social market economy system again and again, and the deepening of the educational system reform in universities, and the enlargement of university's scale as an independent corporation entity, original budget management system and model in universities present some problems, which can not keep abreast of the new time and the new conditions. Studying deeply and probing how to solve the problems is the important issue of financial management reform in universities.This paper based on the current situations of higher education's management system reform and financial budget system reform in our country, by using historical analyzing connected with realistic analyzing, theoretical and standard analyzing, simply reviewed historical process of budget management in universities since the foundation of people's republic of China, emphasis is that using public finance and budget management theory, and lays stress on deeply analyzing the existent problems in budget management, at the same time learning from foreign financial budget management in universities, expounding budget management principle and thinking in universities, studying and designing mode of budget management in universities and make appropriate policies and suggestions.