Study On Marketing Strategy Of Mact Brand

China's higher education system reform started in 1999,higher education has entered a rapid development track,the rapid expansion of higher school.Country of higher education funds investment increasing,become a important source of revenue for the school tuition income,higher school funds source of income is also increasingly diversified.Although the revenue of institutions of higher learning on the increase,but its growth rate is far less than the needs of the development of colleges and universities.The main contradiction in colleges and universities and the needs of the development of education and the shortage of resources.How to get the limited education resources reasonable allocation,raise funds use efficiency,is the focus of financial management of institutions of higher learning.This paper adopts literature review method,this paper introduces the connotation of the budget management and its development;This paper introduces the advanced experience of the United States,Australia university budget management and the current research status of budget management in colleges and universities in China.Combined with the relevant state colleges and universities budget management laws and regulations,the promulgation of the policy system,the implementation,in stages of the development of budget management in colleges and universities in China are introduced.Combining the actual case of A college budget management,from the organization,budget establishment,execution and control of budget,the budget of the evaluation,etc were analyzed,and pointed out the existing problems.Combination of theoretical knowledge learning summary,in the practical work,through individual interviews and discussions for investigation of A college budget management;Have A purpose to collect different departments and different levels of staff on the value of A college budget management.Finally put forward the improvement measures for A college budget management optimization.Include:(1)to combine the requirements of financial budget management in colleges and universities,according to the specific condition of A college,and put forward the establishment of an independent budget management organization,optimize the budgeting process and schedule,to perfect budget declare content,improved the calculation method of budget allocation of funds.(2)from establishing the project repository,implement the system of expert evaluation project budget management should be strengthened,optimization of project preparation process.(3)according to the balanced scorecard theory,designed A college budget management evaluation index system.Put forward according to the different types of A college budget responsibility center selection budget examination method point of view.For standard cost center,represented by each college by using the method of cost benefit evaluation,and designs the evaluation index.Such as for cost center using the historical cost method,the longitudinal comparison method,the transverse comparison method and so on.(4)suggest effective system of rewards and punishments.Including increase the intensity of rewards and punishments,to reward of specific management,budget management of the evaluation results into the open,and into the cadre assessment standards.