Study On Anhui Xinhua University Comprehensive Budget Management System Based On The Strategy

At present, the principle of the comprehensive budget management is completely developed, applied and increasingly attracted attention in our country. With the constant deepened and developed of the reform of China higher education, private capital began to enter the field of higher education. Private higher education has became an important force of higher education and play an important role for the socio-economic development. As self-governed economic entities, private colleges had to build a perfect budget management system based on their own development strategy for survival and development in the strong competitive higher education market. But budget management system was imperfect in universities. It had very important significance to introduce the mature enterprise comprehensive budget management into private colleges to enhance their sustainable developing competence.This dissertation analyzed the comprehensive budget management theory and documents around the world from many aspects. It was studied that private colleges had to build a perfect budget management system based on their own development strategy, taking Anhui Xinhua University as an example. After sufficient analysis and evaluation on the relation of college strategy and budget management, the reasons and the problems of budget management existed in private colleges have been analysis. The guiding thoughts, principles and preconditions in building the comprehensive budget management system of Anhui Xinhua University have been proposed based on own development strategy. The comprehensive budget management procedures of Anhui Xinhua University have been discussed. The organization system, the content, the method, the target system, the system of planning and the examination system's construction to the system frame in have conducted the system research. The point was proposed that the college strategy is the guidance to perfect the comprehensive budget management in private colleges. The formulation of objective of the comprehensive budget management should contact with the goal of strategy to form a entirety and reflect the development strategy of private colleges. The specific objectives and evaluation indicators were refined and defined with the balanced score card. This aims to establish an operable comprehensive budget management system based on strategy of private colleges so as to give effective guide to the practice of application of the college comprehensive budget management.