The Dilemma, Causes And Countermeasures Of Financial Budget Management In Higher Institutions In Transitional Period

With the gradual perfection of socialist market economy system, continual deepening of higher education system reform and higher institutions being acknowledged as the independent corporate entity, the budget management in higher institutions meets new demands. The former budget management system and model in higher institutions can no longer meet the needs of new environment. In-depth study and discussion seeking for the solution to the question, is the key to the reform of budget management in higher institutions now.From the economic viewpoint, the most important factor influencing the normal running of an university is the ability to obtain resources and to allocate resources. The raising, allocation and application of fund has an direct and crucial influence on the development of an university. While the budget management, as the core of financial management, can influence directly the financial status of schools, even the all-round, harmonious, sustainable development Therefore, it is of great importance to strength further the reform and study of budget management in higher institutions. Although budget management is the most important mode in budget financial management in higher institutions, the study of the theory of budget management in higher institutions available now is not mature, what's more the system is incomplete, and the compiling method is not scientific. As a result, effective solution to the problem in budget management in higher institutions will definitely benefit the reform and development of higher institutions.The paper follows the route "raise questions, analyze questions, solve questions", and synthetically applies relative theories of economic administration and finance etc. with the reform of higher institutions management system and financial budget system, the paper firstly raises questions based on the demands of reform and development of higher institutions and establishment of socialist market economy system towards financial budget management in higher institutions, stating the significance of necessity of the study. Then through the analysis and reference of the former academic achievement and the typical survey, through the integrated application of qualitative analysis, contractive analysis, empirical analysis, historical analysis and realistic analysis, the paper points out the problems existing in financial budget management in higher institutions in such a special transitional period that the socialist market economy system is not mature enough. Finally the paper puts forward ways to optimize budget management in accordance with those problems, including systematic financial budget, execution, management and supervision system. As an experimental study for optimizing budget management, the paper puts forward realistically some new thoughts for A university and even the higher institutions all over the country to improve the quality and raise the standard of budget management.The content of the paper mainly includes six parts as follows, with the IV, V, IV chapter as the core.The first chapter, it is the introduction, mainly including the raise of questions, literature review, way of study, procedure, organization and the main conclusion of the paper.The second chapter, it is about the reference and revelation of financial budget management in foreign universities. Here the paper primarily focuses on universities in USA, GB, Germany, Australia etc, and then borrows some experience.The third chapter, it is about the analysis of current situation of financial budget management in higher institutions at home. the paper mainly focuses on the system of financial budget management in higher institutions at home, the principle of budget, the examination, approval, adjustment and control of budget.The forth chapter, it is about the case analysis of financial budget management in higher institutions taking A university as an example, the typical survey analysis, and the revelation of problems existing.The fifth chapter, based the typical survey and the result after analysis, the paper analyzes the problems existing in financial budget management in higher institutions and the causes in combination with the new demands of the gradual perfection of socialist market economy system and constant deepening of higher institutions reform.The sixth chapter, it is about conclusion and suggestion. The paper puts forward ways to optimize budget, and to perfect gradually budget, management and supervision system.