U.S. Colleges and Universities budget allocation methods Inspiration.docVIP

U.S. Colleges and Universities budget allocation methods Inspiration Abstract This paper describes the budgetary allocation of U.S. colleges and universities in the reform process adopted by the major budget allocation methods, such as incremental budgeting, planning the project budget law, the number of model laws, zero-based budgeting, performance budget law and responsibility center budgeting the background and the advantages and disadvantages of such an analysis, and proposed the methods of our schools, colleges and universities to establish a rational budget allocation model of the referential significance. 【Key Words】 colleges and universities; budget; resources; the allocation of In recent years, along with China’s sustained economic growth and rapid expansion of colleges and universities, higher education costs continue to rise, colleges and universities spending increased substantially. In this case, the colleges and universities whether to take effective budgetary allocation method in a reasonable, efficient allocation of limited resources is very important. United States, as a high level of education and management of the country, and its university campus budget management approach after a long evolution, innovation, forming a fairly complete budget management system. On U.S. colleges and universities the evolution of the budget allocation process will help us to better grasp the essential attribute of a variety of budgeting, budget management to promote the level of China’s colleges and universities provide the basis upon which to draw. First, the U.S. university campus budget allocation methods History University’s Budget by the people’s concern is that the fifties of last century thing. Massy (1990) that from the twentieth century, the fifties to the mid-sixties was the development of American higher education’s “golden period.” At this stage of economic development is relatively stable, relatively simple structure, college, colleg