Research On The Budgeting Method In Universities In China

At present,there are many problems and shortcomings in the budget management of colleges and universities,the contradiction between limited source of income and unlimited spending growth,and the contradiction between the height of the financial stress and the serious waste and extravagance of daily spending.And the basis and the most important in the implementation of the scientific budget management is to establish a scientific and rational budget establishment method.In the current budget planning of China's colleges and universities,the general use is the“base+growth” incremental budgeting,but this method has been proved to exist many defects,so urgently need to reform college budgeting method.A lot of research and practice show that the zero-base budget law is more suitable for budgeting system in colleges and universities.Based on this,this study aims to explore the scientific and reasonable budgeting method,adopt the method of literature research and case analysis method,according to the logical framework of "asking questions-analyzing problems-solving problems",reference for the mature theory and a large number of practice of the budget compilation work in budget management of home and abroad,study of the budgeting methods used by A university,find out the advantages and disadvantages of the zero-base budget law in A university budget work to bring,and reasonable suggestions are given for the main problem exited in budgeting in Chinese colleges and universities,in order to provide a more scientific and standardized for budgeting work in colleges and universities.