Problems And Solutions On University Budget Management

With the reform of government finance and education system, the internal management system of colleges and universities is facing its own reform process. How to supervise and make good use of education funds? How to increase the use benefit? How to improve the management ability of colleges and universities? All these issues are becoming more pressing with the expansion of higher education and the diversity of education fund resources. Budget management, as a part of financial management, is also an effective way to solve these problems. Colleges and universities have to change their traditional budget management concept, have to pay high attention to the influence and importance of budget management in the routine work to occupy a tiny space in the competitive education market. The level of budget management is closely allied to the prospect of colleges and universities.This paper introduces the concept, the origin and the development of budget management of colleges and universities. And takes S university for example to elaborate the issues of budget management and put forward some optimization methods. Reference related literatures, illuminates some experiences and inspirations of budget management from foreign colleges and universities. Through the field survey method, combine the practical situation of S university, this paper enumerates statistical data between the year 2014 and 2015, analyzing realistic problems arise in the revenue and expense budget as well as the defects in the system and process of the entire budget procedure. The direction of budget management improvement is oriented by actual situation. This paper put forward optimization measures on the perfection of budget management principle, the construction of budget management system, dynamic management mode and performance evaluation index.