Study On The Optimization Of Budget Management Of E Private University

With the sharp decrease of college-age population in China from the peak t o the bottom, almost all private colleges and universities have to enhance the tea ching quality by making the transformation from scale expansion to the connota tion of development, and by continuously increasing investment in education fu nding and human resources. The conventional mode in which the private college s and universities rely only on "supported by tuition from students" to run is faci ng great challenges. There is a growing contradiction between the increasing de mands for the resources and the limited number of resources available, which ha s become a prominent prblem affecting the survival and development of private colleges and universities.Based on this situation, taking the E private university as an example, with the guidance of relevant theories of budget management, an in-depth analysis is conducted in the paper concerning the budget management system problems at E university, in hope to optimize the E school budget management system, through a way of a combination of a qualitative and quantitative method and the theoretical and practical approach. First, after a study of the basic concepts of budget management, including the optimization theories, principal-agent theories, financial control theories and other related theories, the paper focuses on the strategic budget management, including the origin, budget and strategy of internal relations, connotation, characteristics, by reviewing literature home and abroad, author studied the features in budget managements. Secondly, the paper makes a detailed analysis of the present situation of budget managements at E school, and explores its problems needed to be solved. Again, a solution to optimize its budget management system is put forward in the paper. In the solution, with the guidance of thoughts and principles optimization of budget management system, the brand-new budget management system is reconstructed to highlight the E school’s strategy,thus promoting the use efficiency of resources, by optimizing its budget content, its budget target, its budget management mode, budget assessment, financial management system,Through the design and implementation of an overall budget management system, this paper preliminarily solves the problems such as inadequate strategic orientation to undertake, the lack of scientific fairness in terms of resource allocation, the missing link budget evaluation, too long preparation time, too frequent adjustments of budget and the weakness of financial management system support and other issues. And some innovative attempts are made through an improved financial linkage, the focus of systemic support resources; through the establishment of education funding allocation model to undertake strategic and business, with an aim to face the future, through the rational allocation of resources between various secondary branches; with the concept entire process of financial management, under a condition of a good foundation for the smooth implementation of budget management.The mode put forward in the paper effectively balances the relationship between the sustainable development and the limited resources of private universities, thereby to improve their market competitiveness and capacity of internal organizations. And it has certain feasibility and feasibility of popularization.