Research And Establishment Of University Budget System Based On Activity-based Budget

In recent years, with the expanding scale of universities, there has been a substantialincrease in government funding for teaching, research and other inputs. However, manycolleges and universities are still facing the problem of tense education funding, and thephenomenon of unreasonable use, extravagance and waste of funds. Therefore it is apriority of universities to improve their capital efficiency.Budget management is an important means of economic management and dailymanagement of college. It is the core of financial management. Budget management is thefoundation to improve capital efficiency. There are many problems existing in the currentcollege budget management system, in both the form and content, which cannot meet theneeds of colleges’ own development and management. Under the environment ofself-management in college, adaption to the market economy and the development ofinternational education competition, the current budget system has become a real obstacle.University budget reform is very imperative.This paper first reviews the basic concepts and research accomplishment of universitybudgets and activity-based budget, defining the relevant concepts of relevant universitybudget. By studying the case of XX university budget management, the writer analyzes theproblems existing in its budget management, which reflect the deficiency of universitybudget system. Finally, the writer introduces activity-based budgeting which is included inenterprise budget into college budget. Decompose the businesses of universities inaccordance with the activity motivation and try to establish a budget preparation system forXX University according to its business specialty and chief attributes. The paper alsoexplores the application of activity-based budget in colleges.