The Study Of Performance Budgeting Management For H Art Vocational College

With the continuous development of our national economy, the budget management system is also in constant reform and improvement of colleges and universities are also gradually establish and perfect the budget management mode. Owing to reform, most colleges and universities become a relatively independent economic subject gradually, Diversification of funding sources, sources of funding increasingly diversified, so colleges and universities ushered in the unprecedented development opportunities, but need to put forward the new requirements of the budget management. However, the traditional budget management has been unable to adapt to today's situation, the lack of budget management and performance appraisal system and incentive mechanism is not perfect and so many problems. Therefore, how to improve the performance budget management of colleges and universities, and improve the efficiency of resource allocation to achieve sustainable development, is an important problem in front of us.First this paper introduced the research background of performance budget management of Institutions of Higher Learning, and summarizes the research status at home and abroad that the theoretical and practical significance of research articles, and briefly introduces the research content of this paper, ideas and methods and the innovation. Then explain the related concepts and theoretical basis of performance budget management in Colleges and universities, the definition of relevant concepts and analysis, and points out the connotation and characteristics of performance budget management in Colleges and universities. This paper introduces the related theory including:public goods theory, new public management theory, principal-agent theory and incentive theory, provides a theoretical basis for the following analysis. Again to h Vocational College of art as an example, in the form of case studies, using relevant theoretical knowledge, in-depth analysis and Research on the college performance budget management present situation and the existing problems, in brothers college budget management performance management of the advanced experience in the foundation, put forward the suggestions for the improvement of performance budget management, to ensure the school's effective use of limited resources and optimal allocation, improve the level of financial budget management. At the end of this paper to summarize and Research on key performance budget management in the future should be put attention in the theoretical framework of performance budget evaluation system in two aspects and practical prospect.