Research On Optimize Performance Budget Managementof Hunan Art Professional Institute

Senior professional institutes are an important component of higher education. China’s higher professional education has greatly developed since "Eleven Five Plan", until2008,there were over1200independent higher professional institutes in Chinese continent, accounting for70percent of the total number of colleges and universities, and13,000,000students in universities, accounting for50percent of the all students in Chinese universities and colleges.But, most senior professional institutes were combined by merging technical secondary schools, technical schools and adult educational schools in recent years, so these institutes’histories are relatively short, the resources of education were also inadequate. In the hardware:the teaching and living facilities are not only old but deficient; the laboratories and the training bases are small and narrow; books and reference materials are not enough for students; even, the libraries are too small to hold so many students. In the software:the qualities of the teachers and administrative staffs should be increased; the management system and managerial style require to be reestablished. At the moment, the investment for senior professional institutes from the government is not enough. Not only that, most of the senior professional institutes have the problems of low working efficiency, serious wasting of the resources, equalitarianism in income distribution, incomplete and imperfect system of management, unclear rewards and punishment, old ideas on management as well as, influences the development of senior professional education.Because of the continuously enlargement of the higher educational institutes, and the request of the self-development, senior professional institutes have some questions on budget preparation, execution, evaluation and so on. This article analyses the present condition in Chinese senior professional institutes on budget management, and analyses some specific problems of A senior profession institute, proposes a new model performance budget management that guided by aim management, budget management as paramount, based on department, performance as the nucleus, in this way,ensure the limit resources of Hunan art professional institute are optimized and used, improve the levels of financial budget management.