Application Of Activity-based Budgeting In College Budgeting In China

The university is the important place of talent resource development and science and technology development,relates to national and nationality’s long term developmental strategy, relates cultivation of national quality.So,its development obtains the generally value of various countries.But the contradiction between education funds’supply intensely and demand inflate day by day,this is a more stern general character problem which various countries’higher education generally faces.How does the limited fund carry on a refined management,a more effective assignment and use,will be a most bansic starting point when explore all sorts of outlets. The United states, Canada and other developed countries have had a long-term research and practice,in which Activity-Based Budgeting has become the main method used in overseas colleges and university.According to the literature search situation, theUniversities in China is still "base and growth", the traditional budget methods. although performance budgeting, responsibility center budgeting have had forward, them lack of a specific practical operation process. In this paper, the author studies the budgeting computational model to China’s colleges and universities, adopting the basic principles of Activity-Based Budgeting and referencing foreign research results. Research results will straighten out the relationship of consumption of resources and the target of the university, ensure the strategic target realization and provide a theoretical basis for scientific configuration.The paper uses archival research methods, standardized research methods and field research methords. After comparing the current situation on management of budget at home and abroad, design a suitable expenditure budget calculation model to China’s colleges and universities on the basis of the status quo for China’s current problems, and following the basic principles of Activity-Based Budgeting. In this model, the design of activities and the choices of cost drivers are fully taken into organizational structure and accounting our current accounting system. The case of field studies shows that this design model with a certain degree of scientific and operability. This paper introduces the principles of Activity-Based Budgeting on the expenditure budgeting, which more accurately reflection of each department of the disbursement situation and standard spending behavior. The paper proposes relevant recommendations for the difficulties and problems encountered in the process of model desiging and cases certification, which have important reference value to the scientific budgeting management.