Based On Balanced Scorecard Strategy Of Universities Budget Model

In the environment of increasingly fierce competition of resources in order to complete the responsibility of teaching, scientific research and social service, colleges and universities must like enterprise that, make scientific and effective use of the person, financial and material resources, and allocate the limited resource to the key fields. The research of higher education strategic budget model based on the balanced scorecard is the study of constructing a balanced scorecard system to realize the scientific allocation of resource. Foreign universities have had long-term study of theory and practice of this field. From the result of literature search, strategic budget management research for local universities has just started, and still stays in the theoretical research stage, but not builds up a strategic budget management model. This paper adopts the application principle of balanced scorecard in strategic budget management to study a suitable model for local universities.The result of this study will provide theoretical basis for efficiency improvement of universities’strategic management and scientific of budget. To some extent,this study has important strategic significance for the sustainable development of colleges and universities and improvement of financial management capability.This paper adopts comparative study method, the standard approach, field research method.On the basis of analyse the present situation of local universities’strategic management and budget management and in view of the disjointed problem of them, following the basic principle of the balanced scorecard, it designed a suitable strategic budget mode for local universities which included the construct of strategic budget model and applicability analysis of budgeting methods. The paper first sets up complete strategic budget management mode of local universities. It clearly reflects the cohesion process of strategy and budget and the applicability of scientific budgeting methods in universities.The paper puts forward relevant suggestions for the problems in the process of mode construction and case study. It is of great significance for the perfection of strategic budget mode in universities.