Research On The Optimization Of University Budget Management System Based On Performance Budgeting

The scale of China’s higher education is growing, while the education budget is limited, how to optimize the universities’ internal allocation of resources,and how to improve efficient use of funds in universities, are the problems for universities to be solved.Budget management is an important means of allocating resources for universities,they are important to optimize the budget management system, and continuously improve the efficiency of university resources.With the deepening of the reform of higher education system, universities gradually move toward the market, in order to expand the scale of the school,improve the teaching level and the quality of running a school, the university needs to ensure adequate financial resources, and rational allocation of resources. The financial resources in universities changed from a single financial allocation to the financial allocation based, diversified financing pattern, the main investment diversification, including government, enterprises,social organizations, etc.. Universities need to use their own educational resources for scientific evaluation, to quantify the effectiveness of the use of funds for the use of funds efficiency. At the same time, the change of economic situation of the budget management of colleges and universities put forward higher requirements. So, it is urgent to improve the university budget budgeting and the goal of the development of universities disjointed, budget control mechanism is weak, and the lack of incentive mechanism etc.. University budget should be used to improve the efficiency of the use of funds, optimize the allocation of resources to the budget function, the whole process of the whole process of supervision of the whole process of capital transfer.In western countries,performance budgeting is a widely adopted budget management model, and it is an important role in improving the efficiency of financial resources and strengthening the management of financial resources.Performance budgeting result oriented, performance will be integrated into the budget management, emphasis on efficiency in the use of funds, colleges and universities is conducive to change the traditional budget management heavy investment, light efficiency, budget management to better promote the development of the cause of education in Colleges and universities. 2014 January 1, “High School Accounting System” was issued, the accounting mode introduced accrual, the single payment realization mode and reflects the future content management will pay more attention to cost accounting and performance management. “The budget law of the People’s Republic of China”was implemented in January 1, 2015, it’s the first time in the public budget revenue and expenditure in the form of law into the performance management,emphasizing the importance of performance in the budget management. As a basic unit of budget, the financial allocation is the main source of funds, and the implementation of the new budget law will have an impact on the budget of colleges and universities. University budget is a public finance budget, so it is necessary to actively introduce budget performance management in Colleges and universities.This paper analyzed the budget problems in the budget management of universities, including the allocation of funds is not play a guiding role in the budget; budgeting methods unscientific, time lag; budget organization is incomplete; lack of the Budget Information Construction; lack of budgetary performance evaluation, explains the necessity of implementation of budget performance.Performance budgeting is used to optimize the budget management system of universities,uphold the principles of objective management, performance control, and department budget.Whenbudgeting,university needs to achieve unity in terms of rights and financial power, prepare the university budget,department budget and special budget respectively. Optimization of existing university budget management, establish and improve the budget management organizational structure, budget information systems, scientific quota standards and rolling project libraries to meet the needs of budget performance management. Finally, we introduce the performance budgeting into the budget process to optimize all aspects of university budgeting, including budget preparation, budget execution, budget evaluation, to build the university performance budgeting management system.Performance budgeting management system have performance in all aspects of budget management, can improve the efficiency of capital allocation, and improve the status of the university budget management.