Study On The Strategy-orienied University Comprehensive Budget Management System

With the continuous development of market economy, gradually deepening the education reform colleges and universities, colleges and universities gradually become more independent economic entities. University of fund-raising channels has increased from a single-government funding, mainly to government funding, multi-channel financing of education for the multi-transformation. This has given China's development has brought opportunities for colleges and universities, colleges and universities but also on the management of the budget put forward new demands. Universities establishment and development of the urgent need to adapt to the situation of the budget management system, optimize the school's financial situation to ensure that schools of education comprehensive, coordinated and sustainable development capacity. At present, China's colleges and universities budget management theory of not enough mature system is not yet perfect, it will be a comprehensive budget management theory and other more mature enterprise budget management colleges and universities to introduce the budget management theory help to promote the reform and development of colleges and universities.This article has profited from the enterprise competition strategy theory as well as in the business budget management Comprehensive budget management theory, in summarizes to the domestic and foreign related research material full reorganization in foundation, uses method which the qualitative analysis and the quantitative analysis, the standard research and the empirical study unify, take the College budget management as the object of study, in the analytical study the strategy which and the budget College budget management process existed comes apart, budget system imperfect and so on questions; has constructed based on the strategic guidance College Comprehensive budget management system frame; has discussed the university Comprehensive budget management procedure and organizes the system, the content, the method and the regulative system, the examination system's construction to the system frame in has conducted the system research; Proposed strengthens the university budget management to need take the university developmental strategy as the guidance, budgets links and so on formulation, execution, regulation, appraisal to the university to make the corresponding adjustment the conclusion, This aims to esbatlish an operable Comprehensive budget management system so as to give effetive guide to the practice of application of the college Comprehensive budget management. The article has the innovation in the following two aspects:First, in view of the present college budget management cannot with the university developmental strategy effective engagement question, the strategic management thought introduction university budget management, applies the balanced idea branch customs station theory, relates closely the strategic target and the budget goal's formulation, the strategic management's implementation, the strategic plan procedure and the budget process compose a whole, causes the university to budget manifests university's strategic guidance.Second, in view of university budget system imperfect question, enterprise Comprehensive budget management concept introduction university budget management process, proposes based on the strategic guidance Comprehensive budget management system's frame. And elaborated the present university to budget the weaker budget examination system's construction emphatically, Rested on the balanced scorecard theoretical design to be able to manifest the strategy to realize the degree Comprehensive budget examination indicator system.