Discussion On Budget Management Of CDFZ College

Comprehensive budget management in colleges and universities are using the budget to the school’s various accounts or resource allocation and control of non-accounts, in order to effectively carry out the work, complete teaching and research tasks, and promote the development of school. As an effective means of strengthening internal control and management in colleges and universities, its importance and urgency has become more apparent in the current higher education in the development process. With the background of the reform of budget management, the reform of management system of higher education and the development of higher vocational education in China, the paper here specifically analyses the present situation of CDFZ college budget management, concludes the important budget management issues, and discusses on the construction of the school’s overall budget management mode and a programme reform, combined with its theory and its own characteristics in Higher Vocational Colleges.First of all, through dynamic research on budget management in colleges and universities at home and abroad, the paper states the research background and significance of the selected topic. To help the readers to get a clear idea of budget management, it describes the basic concepts of budget management, functions, features, content and methods. Drawing on some experience in budget management in colleges and universities in foreign countries, it then analyses budgeting, implementation, control and evaluation of pervasive problems and so on in the domestic universities, with the preliminary comparative analysis of budget management in colleges and universities at home and abroad. Next, in a case study of a CDFZ college, it reveals problems in the current CDFZ college budget management, with the analysis of the situation of the school’s internal management, financial management, budgeting, budgeting terms of content and implementation of the budget. Finally, based on the present situation of CDFZ college budgetary management, it raises an overall vision of the implementation of comprehensive budget management, and puts forward constructive suggestions on the methods of budgeting, budgeting content, budget implementation, monitoring, evaluation and incentives.This article is based on the research on the background of CDFZ college, applying the theories with practice, which targets the financial management in higher vocational colleges. There’s an obvious practical significance to apply the results of the thesis to the budget management in higher vocational colleges. This article focuses on budgeting, implementation, control and CDFZ college study on the evaluation and so on. But given the limited personal work experience and failure in obtaining the school’s historical financial data, the paper has no stand on issues in the study on the comprehensive budget management in higher perspective.