Research On Performance Budget Management Of Domestic Colleges And Universities

With reforming college and university management system and expanding the size of the universities, the competition among universities is increasing constantly while the effectiveness of universities increasingly valued, and economic status are also increasingly prominent. The public focuses on how to improve the using efficiency of the funds. Original university budget management model can not fully meet the management needs of the new situation, and has exposed a series of problems such as only concerning about the allocation and use of budgeting funds while ignoring the assessment and evaluation for the using effect of funds so that the efficiency in the use of university funds is less, and inevitably results in unnecessary waste. Due to maintain an invincible position in the education market under the fierce competition, colleges and universities must improve the financial management systems. The new Colleges and Universities Accounting System performed since January1,2014converts the accounting model of the university from the cash basis to the accrual basis. This kind of shift in accounting methodology shows that the financial management of the university will focus more on cost accounting and performance management. Performance budget management to serve for the university strategic objectives will help improve budget transparency and enhance the budgeting force. It also will help to improve the using efficiency of funds so that maximize the benefits of funds.The purpose of this study is to improve and perfect budget management level in colleges and universities. This paper summarizes the related concepts and theories of performance budgeting management. Under in-depth analyzing the present situation and main problems of university budget management, concludes the necessity of performance budgeting management in colleges and universities. Introduce challenges on the performance budget in colleges and universities. Discuss performance budget management mode in our colleges and universities. Design the index system of budget performance evaluation system. By practicing the evaluation system of the college and university into J university to evaluate its benefits of using the capital. Finally, puts forward some suggestions to improve the university performance budgeting management measures.