A Study Of Budgeting Management In Universities Upgraded From Community Colleges

The society needs for more and more professionals opened large markets for education industry. At present, there appeared state-run schools, state-owned private schools, and private schools, which have set up the education competition pattern in the country. On the other hand international exchange and corporation between Chinese universities and universities abroad has been strengthened. All these challenged universities upgraded from community colleges (UUFCC). Comparatively speaking, UUFCCs have a weak foundation for school running, with severe financial problem, and they themselves are not strong enough to stand competitions and challenges. In addition the more and more severe competition requires a strengthened budgeting management, a reasonable distribution of school resources and an optimized expenditure budgets to reduce the institution's cost, for a better use of capitals and more effective school running, so as to strengthen the school for further development, a healthier and steadier development. Thus a study of UUFCCs budgeting management will answer the call for financial reform and satisfy the needs for self-development, which is of far-reaching significance for their own development, and can be used for reference for other colleges and universities in their budgeting management.This paper, within the fundamental theoretical framework of economics, in an approach of qualitative study combined with a case study or quantitative analysis, makes an analysis of the internal situation including school size, capital supply and demand, department development --- which affect budgeting management; then, in view of the problems in UUFCC's budgeting management, puts forward countermeasures and suggestions in the following five aspects: to adjust budgeting system and budgeting management organization, to extend budgeting management, to use a scientific planning and budgeting, to strengthen budget execution and budget control, and to design an index system for achievements evaluation in budgeting management. Therefore the present study triggers a revolution in the traditional budget control system, emphasizes the combination of outside control with self control, corporation between management system and campus culture, and jointing a hard biding to a soft biding. In addition it proposes a new UUFCC's budgeting achievement evaluation index system, which incorporates non-financial factors into the system and outdoes the traditional budgeting achievement evaluation index system, which mainly relies on financial indexes, so as to get a more objective, all-sided evaluation of a school's overall achievements.