The Research About Mode Of Financial Management And Department Budget For Primary And Secondary Schools Of Tibet

In the report of the 17th congress of the representative Communist Party of China pointed out:"Education is the cornerstone of national rejuvenation; Give priority to the development of education and building a strong human resources". That education is a social and public undertakings, is inseparable from the protection of public finance. To speed up the development of China's educational undertakings, strengthen the country's investment in education is the material base and improve efficiency in the use of financial funding education is an important means of. Tibet is an inalienable part of China, Dalai clique's separatist ambitions, outside schools, compete with us for the next generation of young people, so the development of education in Tibet is very difficult task. Under the supporting of People of the whole country, the result of education business in Tibet is very huge, but the level of education developing and education management are very lowly, and the results of public finance funds also are very lowly in Tibet. Why? The financial management of primary and secondary schools has been troubled by the problem of education financial management mode not ring true and traditional budget approach in Tibet, the author attempts to provide some ideas to resolve this problem.The mode of financial management and the department budget for education are the important contents in the public finance reforms. The mode of financial management decides the controller of a department's Property right and the department budget decides the budget total. With the theory of fiscal relations between government departments and the theory of principal-agent, the author elaborates the definition of the mode of financial management and the department budget, and solves the problems of the mode of financial management and the department budget for primary and secondary schools in Tibet, the author presents the model of "Bureau of education managing the finance of schools"and the department budget quickly for primary and secondary schools in Tibet by the questionnaire analysis.1. Main Viewpoints of the PaperIn the preface of the paper, the author presents the topic of the paper by introducing the problem of the mode of financial management and the department budget for primary and secondary schools in Tibet. And explains the summary on relevant theories and works,the research method,main innovation and limitations of the paper.The second chapter of the paper discusses the definition of the mode of financial management and the department budget and the relevant theories:the theory of fiscal relations between government departments and the theory of principal-agent.The third chapter of the paper gives the present conditions and the problems of the mode of financial management and the department budget for primary and secondary schools in Tibet. The first problem is the separating between Property right and Matter power has influenced quality of the Tibetan education. The second problem is accountancy concentration checking has undermined the developing of the Tibetan education.The third problem is that the traditional budget method has led to inefficient use of education funds. The last problem is that Budget public funding shortage, hindering the further development of education.The fourth chapter of the paper is the questionnaire analysis. By SPSS for Windows 13.0, the author analyses 109 effective questionnaires and tries to propose a lot of basic information for solving the problem of the mode of financial management and the department budget for primary and secondary schools in Tibet.The fifth chapter of the paper is the core. The author proposes six relevant strategies and measures for perfect of the mode of financial management and the department budget for primary and secondary schools in Tibet.2. Main Innovations and Limitations of the PaperThe author is trying to make innovations in the following aspects:Firstly, the paper is of certain innovation significance in its topic selection, for example, seldom author research the problem of the mode of financial management and the department budget for primary and secondary schools in Tibet, but the author has conducted in-depth study of it; Secondly, the author contacts closely the actual situation of Tibetan education, conducts a questionnaire analysis, which has a certain novelty and timeliness.However, there are still some lacks of paper. First, the theoretical basis described not impressive enough, the theory and practice are not closely linked. Second, the sample quantity is small for questionnaire some personal points of view need to be further empirical tested.