Research On The Budget Management Of College And Iuniversities In The New System Of Accounting

At present, the cause of China’s higher education has entered a comprehensive and rapid growth stage, but at the same time are derived short shortage of funds, funds utilization rate is not high intensified. Construction of a new financial management system to adapt to The Times, financial and economic work norms and economic interests allocation principles become the rigid demand of the development of colleges and universities. From an economic point of view, maintain the normal running of an ordinary institutions of higher learning is the most important is to fight for resources and the allocation of resources. Money collection, distribution, and use of the development of institutions of higher education has a direct and significant effect, and financial management is the core of budget management, it directly to guide the behaviour of financial management in colleges and universities, and even the overall business process,resource allocation, and the sustainable development strategy. But at this stage is reasonable,system and budget management of institutions of higher learning are not perfect in the establishment method of the problem, so how to do a good job in university financial budget management has become the guiding college steadily healthy development of the important factors. In recent years has been deepening the reform of education system in colleges and universities in China, the budget management as an important part of financial management of institutions of higher learning, it is the annual business plan and work tasks of institutions of higher learning of currency performance, is also the premise and foundation of the school organization financial activities.On December 30, 2013, the ministry of finance according to the characteristics of the accounting system of colleges and universities under the new situation, introduced the"accounting system of institutions of higher learning. Aims to improve the quality of accounting information. The old accounting system of colleges and universities have already can not adapt to the needs of the financial management of colleges and universities,the new accounting system can comprehensively and objectively reflect the economic exchanges and the actual situation of colleges and universities. The flow of funds in colleges and universities with the rapid development of colleges and universities and business expanding, increasing the budget management is the key of the financial management of colleges and universities, how to adapt to the new accounting system under the guidance of management innovation, to achieve the optimal allocation of limited resources of colleges and universities and the effective use has become an important subject of colleges and universities must face. This paper analyzes the new accounting system of colleges and universities and change the influence of budget management in colleges and universities, and with TK university as an example, the ordinary institutions of higher learning under the new accounting system of financial budget management system is analyzed, and based on the current management still exist some problems in the countermeasures and Suggestions are put forward. This paper studies the main contents are:first of all, the theoretical basis of the budget management of institutions of higher learning and related concept has carried on the brief introduction; Next to the new "accounting system of institutions of higher learning the contents of the detailed analysis, at the same time with the old system, comparing the difference of this new system change the influence of the content of budget management of colleges and universities,and combined with TK university case analysis the influence on the change of university financial budget management, now is still the main problems existing in colleges budget management is expounded. And then introduced the United States, Australia, Britain, Germany and other budget management of institutions of higher learning place worthy of learning; Finally proposes countermeasures and Suggestions to perfect the budget management of institutions of higher learning.