Research On Budget Control Of Universities

When resources are limited and demands are unlimited, budget generates. Budget isthe foundation of management and control of all organizations，and it plays an importantrole on the organization performance management and salary incentive.In this paper, firstly, I study the basic theory of university budget management, whichincludes the characteristics, the function, principle and procedure of universities budgetmanagement. Through analyzing deeply budget management system and its basis ofuniversity, and analyzing deeply budget management present situation and the existencequestion by using the economic, budget management theory. It is revealed that currentfinancial management system and delegation management mode can lead to the existenceof budget slack phenomenon, which affects the efficiency of financial management ofcolleges and universities. Secondly, it is put forward that by using modern informationtechnology to build information management platform and strengthen basic datamanagement and sharing, the whole process of budget implementation effective before,during and after the event, can be controlled. Budget performance evaluation mechanismshould be perfected. According to the related theory of economics, budget stakeholderbehavior of interests balance system of higher school is designed, to stakeholderself-interest behavior positive guidance, stimulate secondary management unit to improvethe level of financial management, and to form win-win pattern of interested parties.Finally, empirical analysis is provided about two levels of financial management systemreform and improvement of budget management in a university of Wuhan. The schoolbudget establishment of the effectiveness of the reform is affirmed, and the further perfectmeasures are put forward. And conclusion is obtained as follows:Budget management in colleges and universities is taken as a kind of means of thetarget management to realize the strategic goals of the development. Budget managementeffectiveness is related closely to every department which participates in universitybudgeting, and the fine management related degree of each division of the teaching andthe service management of scientific research. Therefore, in order to improve collegebudget management level, it is necessary to construct the corresponding policy framework, to ensure the combination of power and responsibility and equivalence of rights andresponsibility of the secondary management unit. Budget relaxation behavior of highschool should be under effective control. University budgeting level is improved and theoptimal allocation of resources is realized. And then budget management becomes theeffective tool of financial management of colleges and universities, and serves better foruniversities to achieve the goal improving the level of financial management, and providesstrong support to achieve strategic development target of higher school.