Research On Budgeting Performance Management In Institutions

There are few literatures focusing on budget management of public institutions at present, whether in theory or in practice. This paper attempts to construct a theoretical framework to guide budget management of public institutions, according to which these institutions can judge the effectiveness of budget management, discuss the causes and solutions to the problems, and design evaluation index system of budget management. The article is expected to be able to provide some references for the practice of domestic institutions budget management.In order to meet the requirements of financial system reform, this paper uses "budget reform" to help institutions conduct systematic budget management. Evolved directly from real-world experience, this paper attempts to find a way in which public institutions can conduct their budget management smoothly.The article takes deductive reasoning, normative research and empirical analysis using both quantitative and qualitative analysis methods. By deductive reasoning on domestic and international standardized budget management model, this paper concludes the characteristics which institutions should have during the reform process and points out the path which leads their reform. It is not the same as drawing conclusions from simple induction on the limited results. The article uses case study in analyzing the development of budget management of public institutions and the budget management model in NY Academy. In addition, empirical analysis are taken to identify causes to the problems in the case. By designing the questionnaire, and by the use of statistical analysis models, the paper derived variables affecting the quality of budget management. Traditionally, researches on budget management are qualitative research. Quantitative analysis is rarely involved. To compensate for this deficiency, this paper analyzes how to improve budget management of institutions on the qualitative level, while trying to build a business evaluation system of budget performance. On the basis of results from quantitative analysis, the paper use qualitative analysis to further estimates budget management reform.Innovation of this performance:the use of budget management theory in analyzing NY Academy of budget management problems;questionnaire based on actual experience;using questionnaires and interviews to obtain first-hand information;Summarizing the causes of problems in each link of budget management: preparation, implementation, monitoring and so on;exploring ways of budget management;makes NY Academy budget management process more scientific and practical;providing valuable reference for institutions in the implementation of performance budgeting management.