Activity-based Budget For The Application Of Budget Management System In Universities

Universities related to the long-term development of the country and nation, universitiesbudget play an important role in the development of universities. Countries around the world arealso widespread attention to the development of universities. Since the1990s, activity-based budgetbecome the focus of western scholars’ research, western scholars through the theory and practiceresearch, introduce activity-based budget into universities to improve university budgetmanagement level. Since the21st century, our country began to implement departmental budgetreform in universities, in2013, the third plenary session of the eighteenth central committeeproposed to deepen reform of the fiscal and taxation system and improve the budget managementsystem, gradually began to implement financial performance budget management reform ofuniversities. How to make a reasonable distribution of the limited budget and apply in universityeducation, improve the efficiency of the resource allocation, is the problem needs to solve in theprocess of deepening the reform of performance budgeting management in universities.This article first systematically introduced the activity-based budget theory and the theory ofstrategic performance management, and then, introduced the current situation of budgetmanagement in universities. According to the situation of China universities, analysis the possibilityto introduce the activity-based budget into university budget management, And then, combined withthe actual situation of universities in our country, constructing university budget managementsystem based on activity-based budget, and mainly discusses budgeting of universities. Finally,combine with the condition of A university, applying activity-based budget into A university budget,analyze the practical feasibility, through analyzing the case of A university to verify thatactivity-based budget have the actual effect in the budget management of universities.In this article, we have draw conclusion that the application of the activity-based budget ishelpful to the budget management of universities, the research of this article provide new approachand new ideas for the department budget and the implementation of performance budgetingmanagement reform. At present, most of the research is in the study of the theory of theactivity-based budget in our country’s universities, the practical application case relatively few. Sothis article can provide reference and example in the application of activity-based budget inuniversities budget management.