The Improvement Research On Budget Management Of Cost In Xiangnan University

At present,higher education is in a historical period of vigorous development.With the deepening of reform in higher education system,colleges and universities in China are faced with both opportunities and challenges.Although the income of colleges and universities is increasing,they are confronted with the increasing prominent contradictions between fund demands and resource distribution because of limitation of the resources for running schools,expansion of school scale and rapid increase in student enrollment.Effective management of expense budget facilitates to optimize financial system,improve financial management,promote healthy development of colleges and universities and advance reform of higher education;moreover,it is also conducive to correct and effective allocation of funds in colleges and universities as well as improvement in fund use efficiency,ensuring smooth implementation of all work and scientific research projects and promoting sustainable development of colleges and universities.In this paper,starting with systematical review of literatures related to the expense budget management of colleges and universities,the authors conduct the comparative analysis of current situations of domestic and foreign colleges and universities in expense budget management based on principal-agent theory,new public management theory,incentive theory and process,methods and characteristics of expense budget management in colleges and universities.Specifically,taking Xiangnan University as specific research objects,the authors explore the current situations of organizational system,establishment,implementation,control,evaluation and informationization of expense budget management in colleges and universities.The analysis results show that there exist these problems:lack of a sound budget organization,insufficiently scientific and effective expense budget,relatively weak power of budget implementation and control,lack of effective assessment on expense budget implementation result,imperfect expense budget management informationization.On this basis,some proposals for optimizing the expense budget management are finally put forward in this paper mainly from these aspects:improving budget management organization and process,enhancing the rationality of expense budget preparation,strengthening the implementation and control of the expense budget,improving the assessments on expense budget,and establishing a system for expense budget management information.This study aims to provide references for improvement of expense budget management in Xiangnan University and even other colleges and universities in China through some proposals.