The Study Of Performance Budgeting Management Problem In College And University

The higher education takes the talented person resources development and science and technology development as leadership, relates to national and nationality's long term developmental strategy, its development obtains the generally value of various countries. But the contradiction between education funds'supply intensely and demand inflate day by day, this is a more stern general character question which various countries' higher education generally faces. How does the limited fund carry on a more effective assignment and use, will be a most basic starting point when explore all sorts of outlets. In our country, college expands since 1999, the higher education scale obtains fast expansion, realizes the education from outstanding person to popular education transformation, this alleviated social public to the higher education contradiction between demand and development in a certain degree, but the education funds supplies were anxiously more prominent with the demand on contradiction, and fell into the region which had too many problems to tackle. Although our government adopted gradually enhanced school expense, introduction society fund school and so on to alleviate this contradiction, but still occupied in the national economy level of development and the inhabitant living standard in a limited level situation, enhanced school expense and the introduction society fund school certainly cannot substitute for state financial allocations to originate in the higher education funds the dominant position. The higher education budget management is the national finance carries on the management to the higher education funds a important tool, its scientific nature and the validity are the national finance to the education funds implementation effective management important safeguard. This article in view of higher education budget management existence a series of questions, uses the historical analysis and the reality union method, according to our country public fiscal budget management reform mentality, complied with the international public department achievements budget management the development tendency, thoroughly systematically analyzed our country universities to implement the achievements budget management the feasibility, implemented correlation question and so on achievements budget management to our country universities carries on the exploration, and proposed some reform tentative plans, has constructed a set of more scientific universities achievement goal system and the achievements budget system according to the universities characteristic, for the finance department, educates the department responsible for the work to advance the universities to budget the management reform to provide the reform mentality and the policy suggested。...