| The socialist market economy environment,need a large number of professional and technical personnel.The development of higher vocational colleges is facing great opportunities and challenges.For higher vocational colleges,how to establish an effective financial budget management system,improve the service efficiency of funds,better play its various functions to serve the society is very important.However,the financial budget management system in higher vocational colleges in our country at present stage is the budgeting,budget implementation is not comprehensive,such problems as not enough refining budget indicators.Therefore,higher vocational colleges of financial budget management system need to be optimizedIn this paper,first of all,the research status of budget management at home and abroad are analyzed,found that the focus of the current literature research mainly focused on the importance of budget management,and how to establish a financial budget management system in higher vocational colleges,higher vocational colleges and how to establish the internal budget management system has not been mentioned.In accordance with related budget management on the basis of the former concepts and principles of higher vocational colleges at present stage budgeting and the budget method are studied,such as a higher vocational colleges in guangdong province as an example,through the financial budget data analysis in nearly three years,points out the problems existing in the budget management.Finally,targeted put forward the corresponding solutions.This article uses the comparison analytic method,qualitative and quantitative analysis,the method of literature reference method study,aims to through the analysis of actual case,for each position of colleges and universities to establish efficient financial budget management system.Therefore,this article has certain theoretical value and practical significance.In this article,however,only the content of higher vocational colleges how to budget management are analyzed,and the external environment and other factors affecting sustainable development of higher vocational colleges has not made in-depth study. |