Study On The Performance Budget Management In Colleges And Universities

Budget management is the core content of the colleges and universities FinancialManagement. The level of the budget management which affects the financial condition ofcolleges and universities is also relations with the future long-term development of thecolleges and universities. From the college enrollment since1999, the colleges anduniversities are expanding the scale. In order to meet the development of the colleges anduniversities, the universities need more and more money. The traditional budgetmanagement type just pay attention to the investment and do not attach importance theoutput and the results. That caused tremendous waste of resources and low efficiency andseriously hindered the development of colleges and universities. Colleges and universitiesin order to obtain long-term development, we must change the traditional budget model.The performance budget is the budget of an emphasis on outputs and outcomes,emphasizing the efficiency and effectiveness of the use of funds. The implementation ofperformance budgeting in colleges and universities is in line with the inherent requirementsof the development of universities, can effectively improve the efficiency of the use offunds.In this paper, through the study of the theoretical foundation of performancebudgeting, we have found the characteristics of performance budgeting, which indicate thebudget management reform direction. The performance budget management is a complexsystem. Budget expenditure performance evaluation and budget performance managementis a subsystem of the system. At present, China has begun the exploration of performancebudgeting, which firstly began in performance evaluation of the budget expenditures. Insome areas, China has already started the performance evaluation of pilot projects. Firstly,this paper used questionnaire to analyze the status and problems of the budget expenditureperformance evaluation. Then give some advises to solve the problems, use theperformance management to reform budgeting, budget execution and control, budgetsupervision and evaluation. This paper use a university as a case analysis and make somesuggestion to the school which faces some financial problems. Finally, it gives somerecommendations to improve college performance budget management. Universities mustestablish a system to regulate the performance budgeting, and create cultural environmentof the performance to promote the implementation of performance budgeting.