A Research On Performance Budgeting Management About The Department Of University

In the past two decades, many western countries, especially those in the Organisation for Economic Co-operation and Development(OECD), have been restructuring and reforming the pattern of budget management. At present, Performance Budgeting(PB) has almost been the main budgeting pattern for the developed western countries, which is playing an important role in leading government to improve economic efficiency and to play the role of macro-control. However, PB is in the feasibility stage of theoretical preparation and research, and there is no definite PB in China.Budget is an important method of economic management in colleges and universities, and budget management is the core content of financial management which will directly affect the operating and sustainable development of university. The budget management of Chinese universities has been going through four stages:creating, adjusting, reforming and continuous development. Universities have initially set up a budget management pattern which can coordinate with the development of university and reflect the overall size of budget revenue and expenditure. But with the gradual deepening of higher education reformation, university is becoming more independent economic body and has more diverse sources of funding, which, on the one hand bring more opportunities to the university, on the other hand put forward new demands to budget management of the university. Therefore, it is an important issue to building up a new pattern of budget management so as to allocate educational resources scientifically and effectively.Based on the Budget Management, Objective Management, New Public Management and other theories, this dissertation analyze the problems of budget management in Chinese universities with its development process and propose a new model-Performance Budgeting Management to strengthen the university budget management. It discusses setting performance goals, making budget, evaluation contents and methods, using evaluation results of performance budget management, and creates valuation index in accordance with the three elements " performance, budget, effective" and used AHP to determine weights. Finally, it takes an university in Guangdong Province for an example, and make recommendations for our colleges and universities.