Structuring A New System On The Financial Management In Colleges And Universities On The Basis Of Comprchensive Budget

Establishing a sound financial management system in colleges and universities will effectively divide financial power, regulate financial conduct, inspire the enthusiasm of each department, and further the sound development of the cause of higher education. This thesis intends to discuss how colleges and universities establish a new financial system under the condition of market economy, and explore how to establish a new system of financial management meeting the trend of this new era by introducing the new idea of comprehensive budget management together with my own experience in financial management in college.This thesis puts forward some thoughts of reform in college and university financial management by analyzing its status quo, deficiency, and its requirement. At the same time, it discusses the main content, the basis of application, and the specific application of the new system -"centralized leadership, pooling funds, level-to-level management and internal accounting", which aims to provide a practical guidance for the establishment of a new financial management system in colleges and universities.The new system of financial management discussed in this thesis adopts the merits of the two old systems-"centralized leadership, level-to-level management" and "centralized leadership, centralized management". The new system has two basic elements of application: moderate division of power and empower, and comprehensive budget management. The environment of running schools has changed greatly in this new era, which requires colleges and universities to improve their own ability to adapt themselves to the rapid changes of the society and their own ability of management. The new system will inspire the enthusiasm and initiative of the management and the stuff in each department through moderate division of power and empower in order to enhance vigor of the colleges and universities. Meanwhile, it is necessary to strengthen the schools' micro coordination ability in order to ensure that the schools will keep their vigor and develop soundly. By introducing the idea of comprehensive budget management, the departments of different levels will be under the centralized leadership of the school authority; therefore, the conflict between level-to-level management and centralized leadership will be solved accordingly.