On Budget Management

There are many challenges for the finance management of college with the higher education reform. The college must be rebuilding the budget management, in order to adapt to the new situation and enhance the finance capability. Now budget management appears many problems. This essay tries to resolve them. There are four parts in the article.Firstly, it introduce the meaning of the research .it discuss other people's opinion. And I try to identify the point of my essay. Otherwise, this part introduces the basic theory.Secondly, it analyses the situation of budget management in college and introduce the foreign college how to do it. There are a few problems in budget management of college, such as the system ,the method, the period of making budget,etc.The third part is the main one of the article. It proposes the methods and strategies of the budget management in college. It proposes the college should use the performance budget and should enhance the the implement and supervise .The forth part discusses how to implement and supervise the budget in college,and then decide how to supervise it.The fifth part discusses the measure of practising the performance budget. At last, the part summary the opinions the essay and discuss the shortcomings.