The Study On The Application Of The Performance Budgeting Management On H University

In recent years, with the rapid economic development, China’s budget management system constantly reform and improve, colleges and universities are in practice formed a set of its own budgetary management. With the gradual deepening of reform, the university has gradually become relatively independent economic entity, the diverse sources of funding also increasingly, universities ushered in unprecedented opportunities for development, but it also requires colleges and universities have a higher level of budget management to meet the school’s development demand. Budget management in colleges and universities currently exist many problems, such as budgeting can not be linked with the strategic objectives of the school, the lack of a rigid implementation of the budget, budget management process, the lack of performance evaluation and so on, which makes the current budget management model has not adapt to the development in Universities. In this backdrop, budget management reform universities began to be pushed. Performance Budget Management is the most important university budget management reform, but also the future development trend of budget management is an integral part of the university budget management.Discussion paper Performance Budget Management in Colleges and Universities, the use case analysis, H University as a case study. This paper through the budget management system and the implementation of the budget presentation at the University of H, summed up the problems of H university budget management in the existing and to solve these problems will analyze the performance of budget management as well as the need for the introduction of H University feasibility. Then, based on the theoretical basis of performance which related to the management of the budget,make a major implementation of performance budgeting about H universities, expected to improve the situation of the budget management H universities, and improve its capital efficiency purposes.Finally,this paper obtained the performance budgeting contribute to universities budget management and the strategic objectives of the Universities, to improve the colleges competitiveness of the conclusions. Current research on performance management budget less actual cases of application, this article can be other bombardments of the university budgetmanagement reform to provide new ideas and methods.