On University Budget:A Management Perspective

Budget management in a university is an important part of its financial management,affecting its financial situation and self-development.There are,however,some general problems in the current budget management in universities,such as the too long period of time for budget preparation and approval,inflexible methods,lack of openness in fund allocation,unbound execution of budget,and absence of a performance evaluation mechanism.It is important to strengthen university budget management and,in particular,establish a performance evaluation system for budget.Therefore it is necessary to set a goal for budget performance,make a budget performance plan and improve the university-particular budget performance evaluation,supervision and feedback mechanisms.