The Optimal Study Of Budget Management Of Y University

Deepening the reform of the education system for colleges and universities has brought vigor and vitality, meanwhile, putting forward new questions to financial management of colleges and universities. Colleges and universities urgently need to establish a situation in line with the development of the financial management system. College financial budget management is a key part of management, but at present, series of problems, such as budget management system, the budget methodology still existed in current colleges'budget management system. An effective solution to College budget management is relating to the in-depth development of the colleges and universities. This article is Focusing on the budget management of Y University, analyzed the existing problems of proposed budget management of the Y University for different inputs and traditional mode of management, that is, Y University establish a goal-oriented management, departmental budgets and project budget based on the "target, budget, performance," three-in-one performance budget management mode, at the same time building corresponding to the budget performance evaluation system.This study has the following main parts:Partâ… :In this article, introducing the research background for this thesis, proving the significance of this study, presenting the purpose of this study. Centering on the central issue on the status of Chinese and foreign study. Chinese and foreign researchers introduced from two aspects-on the budget management practices and performance evaluation of the University study, analyzing the previous research, aiming to offer good reference to start substantial research.Partâ…¡:Discussing the current budget status of Y University , including the basic situation of they Y University , the source of funding channels and expenditures, revenue in 2007 of Y University and expenditure summary, Y University of budget management mode, also providing material bases to put forward questions and solve the questions.Partâ…¢:Analyzing the current budget management status of the Y University to find out the problems and to analyze its causes. The main problem of Y University is: " owner absent" lead to a lack of effective management and supervision, unclear responsibility, and state-owned property right system defects leads to its excessive reliance on the finance, indifferent concept of their own finance, single channel of income, current accounting system with the relevant provisions of the budget revenue lead to inconsistent actual income; financial budget and the strategic targets are not in line, resulting in the structure of its expenditure less scientific proof; budget cycle is unreasonable, budget time is too short, resulting in decreasing effectiveness of the budget. Financial operation lack of scientific management system, secondary budget for the distribution lack of scientific, rational reference data, its root cause is that the target of the financial budget lack of a systematic evaluation of the financial performance, resulting in internal incentive mechanisms no longer exist, increasing the cost of founds for scientific research.Partâ…£:Proposing the Construction of the new budget model of "targets, budget, performance," three-in-one performance budget management, and establishing a goal of management guidelines to departmental budgets and project management based on the performance of the budget management mode, highlighting colleges budget with the college management plan development are interactive relationship. Performance and budget management mode can match the strategic development of colleges and universities, fulfilling goal management, departments can rely on detailed budget, strengthen project management. The performance of the budget management model adopts zero-based budget, it can further improve the zero-based budget preparation. The third and the fourth part of the article are the core content of the thesis.Partâ…¤:Establishing budget performance evaluation system in Y university, truly realize the "targets, budget, performance," three-in-one, including performance evaluation system, metrology, the use of college performance target for performance evaluation, budget and the establishment of performance incentive mechanism.Partâ…¥:The performance management model is required under the relevant supporting measures, including five elements: to safeguard the legal status of colleges and universities, the government and its departments should do a good job in the work of colleges and universities to adapt to the current financial management practice needs, college financial accounting system reform should be carried out; on how to build not only conforms to our country, but also to effectively protect the interests of stakeholders of the university's financial management structure, and proposed three specific measures to establish a healthy internal economic responsibility system and enhance training of the accounting staff.The end of this article is own inadequate research, also point out the direction of further study.