The Research On Budgets And Performance Management In Higher Education

In recent years, with a market economy system being established, the university is gradually open to the market, and the institutional efficiency gradually links up with the scale and quality. The effect of a market economy in the school system and mechanism is so obvious that the sources of funds are also becoming more diversified and the market share increases by a large amount. The position and function of university budget management more stands out in this development trend, especially as our central department budget reform and education budget system have been deepened. However, owing to low theoretical level of budget manage, lack of perfectly budgetary control and supervision system and the conflict between financial management and current system, university budget management has problems in concept, practice and personnel quality, such as unreasonable budget planning, the lack of budget implementation control and the lack of motivation in budget management, which leads to the pessimistic present situation of budget management and does not fit to the development needs of university in new situation.Firstly this article introduces the general situation of university budget management, finds out the problems of the university budget management and analyses the problems. Secondly the paper discusses the financial budget performance which is supported by principal-agent theory, motivation theories and control theory. Thirdly through the analysis the case of school A, the thesis gives some suggestions about how to improve the financial budget performance for certain reference.The article applies the knowledge of economics, management and so on and discusses the financial budget performance issue with the actual data and examples, combining with the historical analysis and realistic analysis, theoretical analysis and positive analysis, qualitative analysis and quantitative analysis.