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The Study Of Budgeting Management And It’s Opitmization In University

Posted on:2012-07-18Degree:MasterType:Thesis
Country:ChinaCandidate:B YangFull Text:PDF
GTID:2247330374491257Subject:Accounting
Abstract/Summary:PDF Full Text Request
Financial management is the base of college management system, and budgetmanagement is one of the cores of financial management, which influences financialstatues as well as overall, reconcilable,sustainable development of a college. Thecontradiction between the demand of educational appropriations and the tight supply ofeducational appropriations is a common problem that all higher education in the worldfaces. In our country, expand enrollment, to some extent, releases the contradictionbetween the demand of higher education and the development of it, while makes thecontradiction between the demand of educational appropriations and the supply ofeducational appropriations more tight. How to scientifically allocate and use the limitedfund is the start of any solution. Nowadays, financial management in our college isinefficiency and lack of examination and encouragement. Aiming at these problems, thepaper raises some solution as changing financial philosophy, strengthening performancebudget, constructing new mode of financial management as to achieve the function offinancial management on college strategy.The paper contains five parts. The first part introduces the background, meaningand study situation; The second part introduces basic theory of budget management;The third part analyses the current situation of college budget management, The fourthpart constructs a mode containing goals, budget, departments and performance; The lastpart gives some solution on how to improve budget management.
Keywords/Search Tags:Universities, Budget Management, Performance Budgeting, The BalancedScorecard, Analytic Hierarchy Process(AHP)
PDF Full Text Request
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