Research On College Financial Budget And Performance Management

The quality of budget management that works as the core of college management, directly affects the college financial conditions, or even its overall, unisonous and continual development. Currently, with the further deepening of the construction of the educational system, the higher education of china is in a rapid progress. As most universities face up to socialist market economy, enlarge their scale and level of running school, a series of problems have emerged under the old-fashioned mode of college financial budget administration, which cannot keep the abreast of the new time and new conditions.Chiefly, financial management system is share of performance information and the test of budget performance is often ignored。If the universities want to take the advantage in the intension competition of educational market, they must change the thought of financial management and appreciate performance management of the financial budget, which can serve the strategy aim of colleges. While seeking for the effective ways of practicing performance management in university financial budget level is not only the focus of both the theory and practice circles, but also the main topic of this paper.Universities being characteristic of nonprofit organization, the article firstly generalizes the financial budget。According to the summary of the basic theory of university financial budget administration—trust-agent theory, controlling theory and motivation theory, the author analyzes that the performance management is effective ways of improving university financial budget levelo And then the author instructed by the theory, pointed out four ways to improve the performance administration of university financial budget. The first way is to strengthen the performance of financial budget and improve the distribution of budget capital by arranging financial plan reasonably and laying out department budget, together with reinforcing motivation system and decision evaluation of university financial budget. The second way is to control the execution of university financial budget by performance standard and to practice concentration management of financial capital, together with strengthening the supervision of process of financial budget. The third way is to pay attention to the test of the performance of financial budget by setting up the norms and methods of performance assessment in order to improve performance management of financial budget; the last way is to consolidate the information reaction of performance management of financial budget.With the help of the historic and the realistic analysis methods, together with the theoretical and normative analysis methods, the thesis involves applying the economics and managements and emphasizes factual research to illustrate concrete problems.