A Study On The Improvement Of Comprehensive Budget Management Of Hunan University

As our country increases investment in education constantly and institutions of higher learning have more and more disposable resources, comprehensive budget management plays an important role in improving capital efficiency, rationalizing resources allocation in education and perfecting revenue and expenditure management. It is a prerequisite to various financial activities, a standard used to direct and assess them, and an important basis to control daily spending and organize income. So, it is important for the institutions to improve budget management level and implement comprehensive budget so as to achieve sustainable development.In this paper, on the basis of theories of new public management, control theory and incentive theory, a summary is made on the status quo of internal governance structure and framework, budget management model and process, and preparation and management of budget for revenues and expenditures of Hunan University; an analysis is made on the problems existing in its budget preparation, budget execution and budget performance management. Based on the reality of Hunan University, some improvement measures are proposed to construct systematically a comprehensive budget management model:improve the budgeting with a budgeting method that is oriented by zero-base budgeting and supplemented by incremental budget, and combines global budget and block budget; strengthen the execution control over budget with real-time control system, accounting control, organizational control and authorized control; design a budget performance evaluation index system by applying BSC and KPI system and establish an incentive mechanism to supplement it. This paper aims at providing some references for other institutions of higher learning to enhance their budget management level and to further improve their budget management with such points in this paper as a concept of expenditure budget based on project management, comprehensive budget performance evaluation index system and comprehensive budget management model.