Study on Strategy-Based Total Budget Management System of Private Higher Learning Institution in China

Abstract

Based on total budget management, the problems and reasons existing in budget management of private higher learning institutions in china are analyzed with reference to total budget management theory in enterprise budget management. The guiding thought and principles for construction of strategy-based total budget management system of private higher learning institutions are proposed. The constructions of the organizational system, target system, planning system and examination system of total budget management system are systematically studied. The specific targets and appraisal indicators of total budget management are determined by using the balanced scorecard. The operable total budget management system of private higher learning institutions is constructed so that it can efficiently guide the total budget management practice of private higher learning institutions.