Study On Financial Budget Management Of Local University

Local colleges accounted for 92% of the total number of colleges and universities in our country, as the main enrollment expansion of Chinese higher education. But education funding of local colleges accounts for only 57% among the national ordinary higher school funds, because the government invested relatively limited education funds, debt problem becomes more serious. In 2011, The State Council reports the views of further strengthen the fiscal expenditure on education pointed out:strengthen the budget management. Raise the scientific nature and accuracy of the budgeting, improve the efficiency of budget implementation, promote public budget. Local colleges should make full use of the budget management to optimize the allocation of resources and improve the efficiency of resource use, to improve financial management level and realize the long-term development.Under the background of the higher education scale and financial information, taking H school in Hunan province as an example, through field investigation and research, get H school budget management of the status quo. Focus on research and analysis of the problems existing in the budget management and the reasons of the problems, aiming at the status quo, put forward innovative and operational improvement strategy, for the capital use efficiency, improve the level of financial management in colleges and universities and the healthy development of the education of colleges and universities has important practical significance.After theoretical and empirical research, the author found that H school budget management lack of performance evaluation; ignore the budget evaluation and incentive. To solve these problems, mainly from the ability of fund performance, teaching, scientific research performance and development potential these four aspects, designs the performance evaluation index system and gives the index weight. Teaching is the most basic function of local colleges. Finally put forward relevant measures to improve the H school performance budget management.