Research On Chinese Universities Budget Management

Now, the higher education in our country is in a period of rapid development, the phenomena of college funding shortfall coexist with the inefficient use. The college must rebuild the budget management, standardize the financial work and the distribution of economic benefits, and be strengthen financial management.In terms of economic attitude, what is the most important thing is the capability for acquiring resources and the level of allocating resources. The funds of borrowing, allocating and using have an important effect on development of universities courses. Budget management is the core of universities' financial management. Good or bad management work directly affects the universities' finance, even the all-round, harmony and sustainable ability of university's undertaking. But the research of budget management is not maturing, and the preparation methods are unscientific. In order to adapt to the new situation and enhance the finance capability, budget management seems to be more and more important for a university, which is essay tries to resolve them.With the reform of our higher education, budget management as the important part of financial management is not only currency representation of university's project plan and working task and but also the according as university's financial activity. And budget management has become the core of higher education's financial management in the case of market economy. With the extending of university's and increasing of fund amount, the problem that how to innovate management conception and optimize the resources to be used efficiently has become the emphasis in the higher education . This paper analyzes the financial budget management and gives some valuable advice and suggestion of the problem of present management.The primary content in this paper involves: the first part is the introduction of the theoretical basis and the concept for universities budget management. In the second part this paper analyzes the primal problem of universities budget management at the present stage. Then it introduces the experience of the budget control for the universities in America,Australia,Britain and Germany. At last this paper directs at the new situation of the implementation of the centralized treasury payment reform and the classification of government revenue and expenditure reform, and make recommendations to make perfect the universities budget management by reinforcing the analysis of the performance evaluation for budget management, borrowing ideas from Hesperian experience for performance evaluation and building the mention standard system of budget evaluation for the higher education.