| Budget management plays a crucial role in the finance system of colleges and universities,which is the basic condition for conducting any finance-related project.Success or failure in the budget management directly influences the present and future development of finance in higher learning institutions.Nowadays,due to the drastic changes to the finance system in colleges and universities,the finance system exerts,to a large extent,wide influence upon budgeting.This change is a doubt-edged sword in that on the one hand,it poses challenges to the adaptability of finance monitoring,and on the other it drives the institutions to strengthen finance management and improve the budget systems as well.The progress in understanding the concept of budget management brings up a series of development in finance,including more reasonable budget management,more rational allocation of resources,and optimizing the finance monitoring system of the institutions.Furthermore,the optimized use of education funds in higher education institutes embodies essentially their efforts made to improve the quality of talents and social benefits.Based on the introduction of the basic theories related to budget management in colleges and universities,the present study attempts to set up an index system for evaluating financial budgeting performance in the colleges and universities.To be specific,it firstly introduces the concept of performance evaluation into the financial budget management of University A,and then evaluates its actual situation of financial budgeting.On the basis of such evaluation,the existing problems in budget management,if any,will be analyzed.Accordingly,the relevant solutions will be put forward to improving the financial budget management of University A in the near future.This can not only increase the efficiency of using budget fund,but also plays an important exemplary role for other colleges and universities.The present thesis is comprised of 6 chapters.Chapter 1 introduces the background and significance of the present study,the relevant research status abroad and at home,as well as the research methodology.Chapter 2 profiles basic theories about budget management in higher learning institutions,mainly including an overview of the budget management and the relevant theoretical basis.In Chapter 3,status analysis of the budget management in University A is made,covering its financial condition and the present situation of its budget management.Specific to the status analysis in Chapter 3,Chapter 4 describes the index system for evaluating financial budgeting performance,with emphasis put on system building and evaluation analysis of the status the budget management of University A.Based on what is described and interpreted in Chapter 4,the fifth chapter focuses on analysis of the problems,if any,in University A’s budget management for the present.In addition,the related solutions are proposed to optimize its budget management.The final part is the conclusion,portraying the blueprint of the budget management for University A. |
