JY Agricultural College Budget Management Application And Optimization Research

With the rapid development of China’s market economy, Chinese higher educationis in the high-speed development of colleges and universities, school-runningefficiency its size, combining quality, and gradually move toward the market. However,high school and college budget management did not catch up with development of newforms and exposes some disadvantages, obvious point is that college budgetmanagement system lack of performance information, and did not establish incentivemechanism and accountability mechanism, make the budget as a strict resourceconfiguration mechanism failed to play its due role. At this stage of the universitybudget preparation method, preparation cycle, in departmental budget expenditurecontrol, rational allocation of resources to achieve the goal, substantial resources longretention in the low efficiency of the local, not timely transfer to more takes place.Many problems arise, the budget management of colleges and universities increasinglyunable to meet the demand of current situation, must try to reform and optimization.This paper attempts to take the College of agriculture based on JY, using a casestudy analysis of the form, use the existing related research results, analysis andresearch in Chinese university budget management and the status of budgetmanagement of universities in foreign countries on the basis of experience, in view ofthe university budget management problems, and put forward some suggestions forimprovement, in order to the JY Agricultural College and other colleges anduniversities budget management to provide some beneficial reference and reference.The main contents of this paper are: the first part is the introduction, firstexplores on the budget management of colleges and universities for researchbackground and significance, the domestic and foreign research review was carried out,analysis of the results of previous studies, determine the research topic. The secondpart of the main characteristics of university budget, budget and budget managementbasic theory as well as the colleges of Chinese budget management present situationanalyzes. The third part directly in the JY Agricultural College as the example, introduces the school including organization, budget, budget implementation andbudget control, budget management present situation and the existence question, andintroduced the comparison of university budget management practices. The fourth partof the JY agricultural college budget management and the analysis of existingproblems, and draw the budget reform necessity. The fifth part puts forward toconstruct the objective management as a guide, the department budget and projectmanagement based on performance budget management system. The sixth partaccording to the performance budget management model for JY College of Agricultureput forward to perfect the relevant guarantee measures of performance budgetmanagement. In the conclusion part, is based on the above research results summarized,for further study are suggested.