The Comprehensive Budget Management Problems And Countermeasures

As the rapid development of the economy in China,the system of the college and university reformed also. The college and university adapted to the reformation of "expansion of university enrollment", which has led to the changes from the traditional "elitist education" to "mass education". While the financial sources of colleges have shifted from fiscal appropriation of government only to patterns of network models and diversified financing.Now the college and university have grown into a relatively independent economic entity, which shall lay emphasis on both the social returns and the economy efficiencies. Even though the increasing of the financial allocation from the government, the earnings from the tuition fees and the various forms appropriation to the scientific researches as well as the incomes from industries owned by colleges and different kinds of social donations, more and more expenditures happened to expand the scale of university enrollment, vigorously develop the supporting projects, pay highly attention to train and introduce in high-tech talents, and increasingly students aids as well, which have gradually present to the complicated characteristics of financial management in colleges and universities.It has become a key point on budget control and finance works of colleges that to utilize the university sources and to improve the efficiency of funds in justice and equity while reasonably and effciciently. Regarding the colleges and universities as a non-profit, and full amount appropriation institution, the budget management directly have effect on the performance of work plans and development strategy of universities. Therefore, how to solve the problems existed in the budget management has become one of the major problems cared by the colleges.This article will take the budget management of XX College in Sichuan province as an example, by analyzing the current management situation of this college to find the problems existed in the budget control, and then to learn the advanced concept of university budget management from foreign colleges and combined with the comprehensive budget management theory to solve the problems presented on all the links of college budget control.This paper consists of five chapters. Chapter one:introduction, where the research purpose, background and significance will be explained, and the development history of college budget management, the thoughts and structures of this paper as well as the expected constructions of this research will be stated also. Chapter two:the analysis to the basic theory of comprehensive budget management, which contains the explanation to the definition, characteristics, functions and influence of comprehensive budget control. Chapter three:the researches on budget management of colleges in china and USA, UK and Germany. Chapter four:the studies to the current situation of comprehensive budget management and the problems existing in XX College of Sichuan province. By analyzing the revenue budget, expense budget, internal budget and the budget performance, to check out the matters present on steps of budgeting and budget performance, and find the reasons of such problems. Chapter five:against to the matters happened in XX College of Sichuan province, a perfect solution will be issued.Now by analyzing the budget management cases in XX college of Sichuan province, such problems of budget control in colleges inland will be uncovered, meanwhile, combining the budget management theories with practice, a perfect countermeasure to the comprehensive budget management will be proposed, which can ensure the full usability of this paper. However, the paper is with limitations, due to the research of this paper only based upon the relevant historical data and personal working experience of the company where the author worked.