Ideas on the Further Reform of Budget Management in the Tertiary Institutions

Based on the analysis of present situations of management in the tertiary institutions, the paper affirms the achievements made in the reform of management, discovers the inadequacy and problems in the reform and puts forward new ideas to further reform the management. First, the zero base budget is the basic method to make plan. Second, measures should be taken to strengthen the before, in the middle of and after each act. Finally, stress should be laid on the analysis of execution. All these efforts aim to better the management level to improve the utilizing efficiency of fund.