Study On G University's Comprehensive Budget Management

In recent years,sizes of universities and colleges in China have been expanding.Institutions of higher learning have more and more disposable resources,but the efficiency of resources usage is low.As non-profit institution,the pursuit of profit is not the goal of universities.How to manage the increasing funds efficiently and to improve the efficiency of education investment is a problem for universities.as the core of financial management,budget management is very import for colleges and universities to optimize the allocation of resources and to improve the efficiency of funds.However,the budget managing systems in some universities in China are generally far from perfection.So establishing a set of appropriate budget management system for the current business development is of great significance for university.First,this paper elaborates the theories of Public institutions comprehensive budget management.Second,combining with the special cases,this paper deeply analyses the current budget management situation of G University.It reveals a range of problems existing in its budget preparation,budget execution and budget performance management.At last,Based on the reality of G University,this paper design a Comprehensive budget management system.This system consists of budget organization system,budget preparation system,budget execution system and budget evaluation system.This Comprehensive budget management system connects the annual target task of G University with its budget management together,through the application of this system To complete the annual target task of G University.This paper aims at providing some references for other institutions of higher learning to enhance their budget management level and to further improve their practical ability of budget management.