| With the development of market-oriented economy, colleges and universities have turned out to be relatively independent economic entities. The financing sources for education have been diversified, from the sole source of governmental funding to a diverse way of taking governmental funding as the major source and seeking for multiple sources. In addition, with the establishment of public finance framework and further reform of national budget management, a public financial budget system with sub-systems including departmental budget, government procurement and centralized collection and payment by state treasury etc, as the core has been in the progress of establishing for the financial budget management of China. For Chinese colleges and universities, this has brought not only opportunities for the development but also new requirements for the budget management.Therefore, it has become urgent for China's colleges and universities to establish a budget management system adapted to developing situation and optimize the financial conditions, so as to ensure comprehensive, harmonious and sustainable development of the educational undertakings.However, currently, studies on theories about budget management of colleges and universities in China are not mature enough and corresponding, systems are still incomplete.Therefore, introduction of mature theories of enterprise budget management into budget management practices of colleges and universities may help China's colleges and universities find some new ideas to improve quality and level of the budget management and promote the reform and development consequently.This paper will give presentations in a way of "proposing problems, analyzing problems and solving problems":first, illustrate significance and necessity of study on this subject; second, propose problems in financial budget management of China's colleges and universities through analyzing and borrowing ideas from existing findings of studies on this subject, based on survey of typical cases and by using methods such as qualitative analysis and comparative analysis etc, in combination; and third, propose methods for optimizing budget management based on the existing problems and establish a systematic preparation implementation, management and evaluation system of financial budget of colleges and universities.This paper consists of four chapters, in which the following views and points will be presented mainly:ChapterⅠ:Introduction.This chapter will introduce the object, content, method and framework of study in this paper.ChapterⅡ:Status of Domestic and Foreign Studies on Budget Management.This chapter will give summarizations in respect of basic concepts of budget and budget management and results of studies on commission and motivation of budge, social psychological studies on budget management, game studies on budget management, as well as studies on perfection of budget management.With reference to related documentations, most of the authors have made studies on budget management from view of enterprises, but there are few studies on budget management of colleges and universities.This is the reason that this subject becomes the view of study in this paper.ChapterⅢ:Budget Management Status of Colleges and Universities and Analyses on the Contributing Factors.In this chapter, it is deemed that following new characteristics are shown currently: financing sources in budget management of colleges and universities are diversified; strengthened reform of financial investment mechanism is in progress; right to manage fund mobilization is increasingly constrained; colleges and universities are developing ahead of time but running in debts;financial risks are growing and a new concept of cost budget is established gradually.However, there are still a series of problems in budget management of colleges and universities, e, g, overall and prospective perspectives are absent in budget; there is great randomness in budget preparation; there is no effective assessment and motivation mechanism in budget implementation; and concern about "human" factor is insufficient in budget management.For theses problems, differences in interests of game bodies and influences of development of colleges and universities in recent years are the main contributing factors.Therefore, it is absolutely necessary to study on strategies for strengthening budget management of colleges and universities and improve practical effects of the budget management.ChapterⅣ:Studies on Strategies for Strengthening Budget Management of Colleges and Universities. In this part, it is deemed that: at the stage of budget preparation, it is necessary to develop a sense of integrating long-term planning and short-term goals, carry out fundamental work of budget preparation properly, perfect budget adjustment mechanism, combine departmental budget and campus budget, reduce "segregations" in budget management, mobilize incomes and expenditures reasonably and scientifically, and select scientific budgeting method to enhance reliability of budget preparation; at the stage of budget implementation and control, it is necessary to actively popularize system of centralized payment by state treasury and system of centralized procurement by government, exercise a combination of inflexibility and yielding, realize scientific budget management, control progress of budgetary outlays to achieve timely and balanced budgetary outlays, and optimize mobilization of budgetary funds and prevent financial risks rationally according to development strategies of colleges and universities; and at stage of budget analyzing and evaluation, it is necessary to improve performance assessment and mechanism of rewards & punishments and constraint for budget outlays, strengthen analyses on results of budget implementation, improve comprehensive quality of financial personnel in colleges and universities, and promote improvement of budget management level.Study results show that intentions of this paper could be fully achieved.On basis of existing studies, this paper will mainly have following contributions:1.A novel view of study, Based on the fact that studies on theories of budget management of colleges and universities in China are not mature enough and corresponding systems are still incomplete currently, this paper presents introduction of mature theories of budget management of enterprises into budget management practices of colleges and universities.This would help China's colleges and universities find some new ideas to improve quality and level of the budget management and promote the reformation and development consequently.2.Establishment of systematic budget management system of colleges and universities.In this paper, it is deemed that budget management of colleges and universities can be improved in stages of budget preparation, budget implementation and control, and budget analyzing and evaluation respectively.This system could promote improvement of budget management of colleges and universities practically.Nevertheless, this paper also shows some insufficiencies, which mainly find expressions in the following:(1) Budget management of colleges and universities is a study involving several disciplines including public management, public economics, public finance, financial management and accounting etc.Because of limitation of personal knowledge structure, shortage of ability in carrying out this study and insufficient understandings, this paper shows many defects.(2) In this paper, only some demonstrated study results are used for reference, and there are still some results which are not demonstrated.Providing firsthand data are obtained after implementation of such novel budget management in some college or university, conclusions of this paper would be more convincing. |
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