| With the deepening of Chinese higher education reform, the budget becomes a key job of the financial management and plays a more important role in lots of supervisory work in the universities. The university should set up the idea of making the budget scientifically, executing the budget strictly, and standardize the accounting procession. It is an important way to guarantee the university to enhance the management continuously and perform the highest economic efficiency with limited capitals.This thesis probes into a better way to combine the accounting with budget control to make decisions about the financial plan, control and analysis.The definition, classification and characteristic of budget control modes, steps and methods in budget control theory are summarized corresponding to the requirements of the university financial and budget management in this thesis. Besides, research about the budget management system, one of the university financial management systems will be done to find a suitable pattern for university budget control. The details about the implement of budget control system in SJ University will be introduced and proposals will be made to improve the budget control pattern and system. Other nonprofit entities may refer to this case, from which the successful and failing experience are concluded as general rules. |
