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Abstract: Ｂｕｄｇｅｔｍａｎａｇｅｍｅｎｔｉｓｔｈｅｃｏｒｅｌｉｎｋｏｆｔｈｅｆｉｎａｎｃｉａｌｍａｎａｇｅｍｅｎｔｏｆｔｈｅｃｏｌｌｅｇｅｓａｎｄｕｎｉｖｅｒｓｉｔｉｅｓ，ｗｈｉｃｈｂｕｄｇｅｔｍａｎａｇｅｍｅｎｔｒｕｎｓｔｈｒｏｕｇｈｔｈｅｆｉｎａｎｃｉａｌｍａｎａｇｅｍｅｎｔｏｆｔｈｅｓｃｈｏｏｌ，ａｎｄｐｒｏｖｉｄｅａｒｅｌｉａｂｌｅｆｉｎａｎｃｉａｌｇｕａｒａｎｔｅｅｆｏｒｆｉｎａｎｃｉａｌａｃｔｉｖｉｔｉｅｓｏｆｔｈｅｓｃｈｏｏｌ．Ａｔｐｒｅｓｅｎｔ，ｔｈｅｒｅａｒｅｓｔｉｌｌｍａｎｙｐｒｏｂｌｅｍｓｉｎｔｈｅｐｒｏｃｅｓｓｏｆｆｉｎａｎｃｉａｌｂｕｄｇｅｔｍａｎａｇｅｍｅｎｔ，ｓｕｃｈａｓｌａｃｋｉｎｇｂｕｄｇｅｔｐｒｅｄｉｃｔａｂｉｌｉｔｙ，ｓｕｐｅｒｖｉｓｉｏｎａｎｄｕｎｃｌｅａｒｒｅｓｐｏｎｓｉｂｉｌｉｔｉｅｓａｎｄｓｏｏｎ，ｗｈｉｃｈｌｉｍｉｔｓｔｈｅｒｏｌｅｏｆｂｕｄｇｅｔｍａｎａｇｅｍｅｎｔ．Ｂａｓｅｄｏｎｔｈｅａｎａｌｙｓｉｓｏｆｔｈｅｓｅｐｒｏｂｌｅｍｓ，ｓｃｈｏｏｌｓｎｅｅｄｔｏｃｒｅａｔｅａｎｅｗｍｏｄｅｏｆｆｉｎａｎｃｉａｌｍａｎａｇｅｍｅｎｔ，ａｎｄｂｕｄｇｅｔｍａｎａｇｅｍｅｎｔｉｓｔｈｅｃｅｎｔｅｒ，ｗｈｉｃｈｃａｎｐｒｏｍｏｔｅｔｈｅｆｉｎａｎｃｉａｌｍａｎａｇｅｍｅｎｔ，ｅｆｆｅｃｔｉｖｅｌｙｉｍｐｒｏｖｅｔｈｅｕｔｉｌｉｚａｔｉｏｎｏｆｆｕｎｄｓ，ａｎｄｅｎｓｕｒｅｔｈａｔｔｈｅｗｏｒｋｏｆｓｃｈｏｏｌｉｓｄｏｎｅｓｍｏｏｔｈｌｙａｎｄｏｒｄｅｒｌｙ．
Key words: ｆｉｎａｎｃｉａｌｍａｎａｇｅｍｅｎｔｉｎｃｏｌｌｅｇｅｓａｎｄｕｎｉｖｅｒｓｉｔｉｅｓ, ｂｕｄｇｅｔｍａｎａｇｅｍｅｎｔ, ｄｉｖｅｒｓｉｆｉｅｄｂｕｄｇｅｔ
CLC Number:
Ｆ４０６.７
ＨＵＡｙａｎ. ＴｈｅＮｅｗＩｄｅａｓｏｆＦｉｎａｎｃｉａｌＭａｎａｇｅｍｅｎｔｏｆＣｏｌｌｅｇｅｓａｎｄＵｎｉｖｅｒｓｉｔｉｅｓＣｅｎｔｅｒｅｄｏｎＢｕｄｇｅｔＭａｎａｇｅｍｅｎt[J]. HPMug2oMmNrOfxWQHLiEksa6s0hFu9Ox348d7QefarYlaFR5ArkhOwm3Da1pmxmxCtenj1+6luWD#r#n+EPn9L6Ce+9onqnMlT+i, DOI: 10.3969/j.issn.1009-0479.2016.06.018.
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URL: http://kmyzxb.magtech.com.cn/EN/10.3969/j.issn.1009-0479.2016.06.018
http://kmyzxb.magtech.com.cn/EN/Y2016/V32/I6/77
