Study Of Budget Management Of Universities

The increase of the educational funds has promoted the development of Higher Education along with the reform and development of Higher Education in China. During the course of enlarging the scale and improving teaching level, universities face the problem that is short of funds which use is inefficient. The shortage of funds is the bottle-neck that restricts the development of the universities especially local universities. So local universities cry for the proper management system adaptive to the develop situation and rebuilding the distribution of economic usage. It's necessary to study on the following topics: how to collocate and use resources regularly and inefficiently, how to improve the efficiency of resources and reinforce the funds management.The budget management is the important link of the funds management, its quality directly affects the universities' financial condition, and is an big issue relating to the entirely universities economic work. This thesis studies and tries to establish a reasonable an assignment pattern of funds starting from the method of budget management to provide scientific method for the funds management. Simultaneously the funds achievements appraisal system has been explored. The system, of which the weight is determined by AHP, can appraise the performance of the use of funds systematically and boost the development of universities well.The local universities have carried on the diagnosis analysis. The funds of university A is budgeted with the method mentioned in this thesis and the performance of the recent three years is appraised. The result confirms the feasibility and the validity of the budget management mentioned in this thesis.It has important theoretic significance and realistic value for gathering, assigning and using the funds to strengthen the universities' budget management.