Study On The Budget Management Of S Private Colleges

With the accelerating pace of China's higher education reform and the rapid development of private colleges,budgetary management is one of the important measures for sustainable development of colleges and universities.How to strengthen budgetary management of funds has become the top priority of financial management in universities.Especially for private colleges,private colleges in China since the reform and opening up,after nearly 40 years of development,the most unprecedented not only in quantity and scale,the education level also gradually has been recognized by the community,and gradually become an indispensable part of higher education in china.But private colleges also face the shortage of educational funds,the amount of charge is high,the debt pressure and the grim situation,and the current private colleges budget management has not yet formed a complete budget system and performance appraisal mechanism,budget management has become increasingly prominent problems.In this paper,the research subject to budget management problems of S in private colleges,through a large number of access to information found in research on budget management in colleges and universities for domestic and foreign experts and scholars have achieved fruitful results,but the research of budget management for private colleges is relatively small.The budget management of private colleges has its particularity and peculiarity,which is different from the budget management of ordinary universities.This paper studies the budget management of S private colleges by means of literature review,symposium and field investigation.First select the S Private College as a case study,from budgeting principles,budgeting methods,budgeting requirements,budget execution and control,supplementary budget adjustment and budget supervision and financial accounts and other aspects of the current situation of S private college budget management to carry out investigation and analysis,and summarizes the main problems from S Private college budget management some of the budget management system,budget preparation,budget execution,budget issues control,budget performance evaluation problems etc..Secondly,the paper analyzes the reasons for the existing problems of S Private College Budget Management: one is the lag of budget management,performance budget management lack of global awareness and sense of responsibility and management authority,budget management organization is not clear,the school of financial budget positions for lack of attention,the internal control system construction budget to improve the budget management system;two is not perfect,mainly for budgeting method is not scientific,the implementation of the budget more loopholes,budget allocation is not standard,the lack of effective supervision mechanism in the budget and the lack of effective performance evaluation system;three is the information construction of budget management is relatively backward,as the budget information system and financial accounting system does not match,can not achieve the function of connecting module fine management,budget management system to achieve capital.Finally,it puts forward the solutions to the budget management problems of S private college: first,we should establish and improve the budget management system of S private college,and lay a sound foundation for institutional management.The specific implementation method to set up the budget management organization network closed the budget management committee,the establishment of internal economic responsibility system,improve the incentive system;the two is from the planning stage(Plan)--the implementation of budget preparation,budget execution stage(Do),and the supervision and inspection stage(Check),budget analysis and evaluation,processing stage(Action)-budget evaluation and other aspects of establishing PDCA cycle budget management mode based on dynamic process;three to increase oversight of budget implementation and control efforts to improve budget execution rate;four to the new budget mode of university to establish the information form,specifically to establish a new mode of budget management in the financial system as the basis,to internal budget management system,formulate internal operating mechanism;five is the evaluation system of budget management,to help private universities to achieve the pre S Standardized and refined management of the work.In this paper,S private college as a case study,problems in budget management of private colleges in the private non profit organization camp,and proposed the corresponding management countermeasures,which can not only provide some new ideas for the private colleges and universities to improve the quality and level of budget management,but also helps to promote the reform and development of China's private universities,it is also it is the research object of this paper is innovation.Secondly,this paper attempts to quality management model--PDCA cycle into budget management work in universities,improve the static present management model of budget management,PDCA cycle and budget preparation,budget execution,budget analysis and evaluation,the application of evaluation results fit,and gradually establish a mechanism of dynamic budget management in Colleges and universities.Finally,this paper combines the S private college years budgeting practice,based on the dynamic process model of PDCA cycle,S private college budget management effect evaluation from the planning stage,the implementation stage(Plan)(Do),stage(Check),check processing stage(Action)four phase of the budget,covering the implementation of the budget,budget supervision and budget performance evaluation results and feedback control,a number of levels,determine the evaluation system of S college budget management,and to develop specific evaluation criteria,the budget innovation of private universities in China pipe frame evaluation index system effect.