Budget Management In Colleges And Universities

According to the Eighteen Report of the Communist Party,China will build a comprehensive well-off society in 2020.Education plays an important role in this goal,And the higher education plays a very important role in educational system.Development of Colleges and Universities depends on funds.The management and control of funds depends on budget.Over the past 30 years,China has made remarkable achievements on colleges and universities budgeting.However,there are still many deficiencies: old budgeting theories,ineffective budgeting models and lacking of budgeting approaches.In order to solve these problems,we need to focus on budget management.There are factors essential to the success of the budget management,including clear articulation of the budget to the strategic plan,budget implementation and monitoring process and the role of technology.By taking A University as an example,This paper analyses the issues in budget management,and trying to find solutions.The paper consists of six parts:The first chapter offers a brief introduction to the research background,goal and the structure of the thesis.The second to the fifth chapter is the main part as the literature review.The second chapter,introduces the concept of budget,budget management and comprehensive budget management,the developing of budget management in western countries and in China,and emphatically introduces several methods of budgeting making.The third chapter,analyses the current situation of the budget management in colleges and universities.It discusses the concept of budget management in Colleges and universities,management objectives,processes and principles of budgeting making.Also it introduces the development process of budget management in universities and colleges in western countries and in China,and the experience available to learn.The fourth chapter,discuss the current situation of the budget management of the A university;this is the core chapters of the paper.It analysis the organization structure of A university budgeting,the process of budget management,including budget making,implementation,adjusting,monitoring,performing,and points out the existing problems.It focuses on the first time A university conducing the Expert Review for Budget,introduces the goals,processes and evaluation results.As the end of this chapter,it analyses problems and risks.The fifth chapter,offer several suggestions for improving budgeting management of A University,this is the second core chapter of the paper.The sixth chapter is conclusion and outlook.