Colleges And Universities A Comprehensive Budgeting System Based On "zero-based Budgeting" Is Discussed

Budget management is not only the baseline for financial management of institutions of higher education, but also the core of financial management institutions of higher education, it is the central nervous system related to the economic lifeline of institutions of higher education. Therefore, the quality of budget management work, directly related to overall day-to-day operation and long-term development of institutions of higher education.At present, there are many problems and shortcomings in the budget management of institutions of higher education.For example, the contradiction between limited source of income and unlimited spending growth and the contradiction between financial resources of the high tension and serious extravagance and waste of day-to-day expenses. Therefore, in order to adapt to the rapid development of higher education, profound changes in the investment system of higher education and institutions of higher learning in the balance of payments financial management conflicts, it is imperative for institutions of higher education to introduce the scientific comprehensive budget management system. And the foundation and the most important is the establishment of a comprehensive scientific and rational system of budgeting.During my practice period, I understood the actual problem and the difficulty in financial budget management of our university, combined with the problem in financial management of universities which need to solve quickly and then select this topic.In the current budget planning of China's colleges and universities, the general use is the traditional "base + growth" incremental budgeting, but this method has been confirmed that there are many flaws. Therefore, we have to reform the budgeting method for institutions of higher education, so this study aim at seeking scientific and integrated comprehensive budgeting system of institutions of higher education.This study resort to combining methods of literature research and expert consult, drawing on the maturity of enterprise budget management theory and the work of a large number of budgeting practice, furthermore connection with the initial exploration of financial managers and practitioners of institutions of higher education, pursue the research of comprehensive budgeting method.The mature comprehensive budget management system is large, and because the limited length of this article, this study only focuses on the comprehensive budgeting and related basal issues of institutions of higher education. This research establishes a three levels of budget management system,which is based on zero-base budgeting and focus on cost control. It also pays more attention to study which item should be coded by which department with which method.It designs comprehensive blanks and complete template which applicable to comprehensive budgeting of institutions of higher education and bring forward these for consideration.Of course, based on zero-based budgeting does not mean that all revenue and expenditure items should be budgeting from zero. Some of the items are not suitable for the use of zero-based budgeting, in particular, certain items of income. so the flexibility of this article is that target different items of revenue and expenditure to use different approach, in order to get scientific and rational budgeting.This study is the first step of comprehensive budget management application system of institutions of higher education. it has attempt to solved the existed problem of comprehensive budgeting, which builds a good foundation of further research on the execution and the control, the appraisal and the inspection of comprehensive budget management of institutions of higher education .