Activity-Based Budgeting For The Application Of Budgeting Of Universities In China

Budget management is an important part of financial management in universities and runs throughout the budget funds raising,distribution and use of the whole process,has a profound effect on university financial management.With the deepening of China's higher education system and the adjustment of the higher education development strategy,gradually increasing scale of the fund's balance of payments,the balance of payments structure becomes more complex,universities need to create a perfect budget management system.The continuous reform of budget management system in our country,alsoputs forward new requirements to the university budget management.In order to solve the problems existing in the current budget management of universities and better adapt to the requirement of the reform of budget management in our country,this article introduces activity-based budget methods in university budget,in the hope of benefit performance budget management mode in universities to promote and implement.In the process of research,this article first expounds the theory of budget management and activity-based budget theory,then analyses the present situation of our university budgeting,points out the problems that the universities in the aspect of budgeting,then combined with the concrete conditions of our university,for activity-based budget into the necessity and feasibility of performance budget management of universities is analyzed,puting out the framework based on theactivity-based budget of performance budget management in universities.The last light of the specific conditions of the H university,discussing theactivity-based budgetof the specific work,hope to be able to focus on implementation of the performance of the budget management for universities to lay the good appraisal foundation.Through research,this paper get the following three conclusions: first,the characteristic of the business activities in accordance with the application conditions of the activity-based budget,and the activity-based budgett and budget reform of universities in the concept of highly consistent,can satisfy the requirement of budget reform in universities.Second,in this paper,the work of universities budgeting establishment method to carry on the idea,as a case study of H university operating budget is discussed and the application scope of specific methods,to introduce the operation concept in universities to reform the budget management mode provides ideas and examples,also for the implementation of performance budgeting management in universities laid the foundation good appraisal.Third,introduce activity-based budget,budgeting in universities can effectively solve the problems existing in the budget of university,rational allocation of resources ofuniversities,and help the budget management of universities better.