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Research University Budget Management

Posted on:2015-01-28Degree:MasterType:Thesis
Country:ChinaCandidate:Q Q WangFull Text:PDF
GTID:2267330428957704Subject:Accounting
Abstract/Summary:PDF Full Text Request
The expansion of higher education, the diversification of funding sources incolleges and universities, and the rapid development of information technology havenot only brought opportunities to the development of colleges and universities, butalso put forward serious challenges. All these require colleges and universities tostrengthen financial management, arrange financing and management work and makethe best of education funds. Budget management, as an important part of financialmanagement, is an effective way to optimize the allocation of resources and maximizethe utility of resources and directly affects the financial situation and long-termdevelopment of colleges and universities. Based on the expansion of higher educationand financial informatization, this paper takes S university for example to study andanalyze budget management, which has significant influence to improve the efficientuse of funds in colleges and universities, the level of financial management and thehealthy development of the education of colleges and universities.First of all, this paper introduces the related systems,the status quo of researchon budget management of colleges and universities at home and abroad. Through thecase method and field survey method, the paper analyzes the current situation andproblems of financial management system, budgeting, budget execution, budgetcontrol, performance evaluation and budget management informatization in Suniversity.Secondly, through the analysis of the problems, this paper puts forward someoptimization measures in the budget management system and performance evaluationindex. As for the budget management system, the paper designs functional modules ofthe budget management system according to budget management process, such as thesystem management, data collection, budgeting, budget implementation and controlAt the same time, the performance evaluation index system with teaching, scientificresearch performance and financial performance is designed. For teaching is the basicfunction of colleges and universities, the teaching index gets the highest weight.Finally, the paper summarizes the research on budget management in Suniversity.
Keywords/Search Tags:the budget management of colleges and universities, informatization, performance evaluation
PDF Full Text Request
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