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The Optimization Study On University Budget Management After The Implementation Of The New "Budget Law"

Posted on:2017-10-05Degree:MasterType:Thesis
Country:ChinaCandidate:X R LiFull Text:PDF
GTID:2347330485996830Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since China's reform and opening up, earth-shaking changes have taken place in our country's education career which has made remarkable achievements. Colleges and universities is an important component of education in our country. Along with the popularization of higher education entered the stage and the national growth of higher education. How to manage the huge education funds and improve the quality of higher education steadily, has become the focus of the society.Colleges and universities in our country belongs to the administrative institution, the budget is their main way to make resource configuration. In 2015, the beginning of a new revision of the "budget law" reform the budget management, which has a huge impact in the economic and social development. This method is more conform to the depth of marketization of system in socialist market economy environment and the public finances healthy operation and development needs. As an important financial budget management of colleges and universities within the system budget units at the grass-roots level, is an important part of the state budget, how to adapt to the new law requirements, improve the ability of budget management, improve the budget performance, become the problem of budget management in colleges and universities needs to be explored.This article uses normative research combined with case study, based on the analysis of the academic circles at home and abroad on the basis of related research achievements of universities' budget management, through the field investigation to obtain the provincial universities and other five universities' budget data and C university budget management of the relevant information, detailly analysis the C university status and problems in all aspects of the budget management.Other five universities as comparative help the analysis, optimize the budget management of the university of C targeted Suggestions are put forward. In order to improve C university budget management,the budget management of the weak link and construction of budget performance evaluation system has carried on the key discussion, improve the level of school management benefits, has good reference value to other colleges and universities.
Keywords/Search Tags:Colleges and universities, Budget management, Performance budget, Performance evaluation
PDF Full Text Request
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