Proceedings of the 2013 International Conference on Advances in Social Science, Humanities, and Management

Financial Budget Optimization of Colleges and Universities Based on "Zero Base Budget"

Chunhua Li, Haifeng Ji
Corresponding author
Zero Base Budget Colleges and Universities Financial Budget
As the basis for the operation of all kinds of projects in colleges and universities, the financial budget plays a decisive role. Through the analysis on the current operation status of colleges and universities in our country and focusing on their nonprofit characteristics, the paper puts forward "zero base budget" to formulate the financial budget, which makes the budget not simply focus on the amount the funds. Meanwhile, it analyzes the degree of importance and actual situation of all kinds of projects to improve the control power of budget formulation on the work of schools, which thereby enables the schools to formulate comprehensive, scientific and reasonable budget plan.
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