W勘察设计院预算管理问题研究

发布时间：2018-04-15 00:15

本文选题：预算管理 + 事业单位　；参考：《吉林财经大学》2017年硕士论文

【摘要】：事业单位在我国的社会构成中占有重要地位,是我国大力发展经济与推进社会进步的重要力量,它既帮助了我国政府承担社会公共服务及监管的工作,又在其他方面共同参与了经济的建设。一个发展良好的事业单位是离不开科学精准的预算工作的,预算的管理能够更好的为单位整体资金流向提供一个方向和预测参考,以避免发生许多滥用资金或使用不当的违规操作。预算管理是一个系统的管理流程,其预算的控制是一个重要的运转机制,有利于事业单位的良好发展和资金的健康运行。目前,我国在预算管理工作上已经取得了较为显著的成效,但是依然有很多弊端亟需解决,如预算的编制工作不够完善、监督机制不够健全、管理只流于形式、单位的领导重视度不高、缺乏管理观念与科学的制度等等,这一系列问题的暴露使预算在执行中不得不出现很大偏差,给单位造成不必要的后果与麻烦。本文所提及单位是一家成立于1953年的国有勘察设计单位,经过60多年的发展,由当初的10几人发展壮大为1000多员工的特大型勘察设计单位。在发展迅速的当下,单位潜在的风险也越来越大,因此,本文在大环境背景的特殊情况下,结合预算管理相关理论,以W勘察设计院作为实例,对我国事业单位的预算管理现状及存在的问题进行分析,分别从预算编制、预算执行、预算调控、预算监督、预算考评几大方面着重探究问题所在,对应各个方面的问题,建设出全面预算管理的体系以及良好运行体系的保障措施,以期能够有效解决W单位预算管理中存在的问题,从而促进W单位的发展,并以W单位为鉴,让更多的事业单位重视预算管理,并提供良好的改进措施,以便日后更强大的发展。以往的专家学者大多从理论角度出发,给出有关建议,对实例的研究却很少。本文的创新之处在于,以W勘察设计院实例单位做出透彻、深刻的分析判断和总结,由点及面,在新形势新制度下,对我国事业单位预算管理体系作出相应的调整。本文在借鉴国内外优秀理论的基础上,剖析案例,经过多方面比较总结,提出合理、有效的对策,促进事业单位更好的服务于广大社会。
[Abstract]:Institutions play an important role in the social composition of our country. They are an important force for our country to vigorously develop the economy and promote social progress. It not only helps our government undertake the work of social public service and supervision,And in other areas to participate in the construction of the economy.A well-developed institution cannot do without scientific and accurate budget work. Budget management can better provide a direction and forecast reference for the overall capital flow of the unit.To avoid many misuse of funds or improper use of illegal operations.Budget management is a systematic management process, its budget control is an important operating mechanism, conducive to the good development of institutions and healthy operation of funds.At present, our country has made remarkable achievements in budget management, but there are still many disadvantages that need to be solved. For example, the preparation of the budget is not perfect, the supervision mechanism is not perfect enough, and the management is just a mere formality.The leaders of the unit pay little attention to it, lack the management concept and scientific system, and so on. The exposure of this series of problems makes the budget have to appear very big deviation in the execution, causing unnecessary consequence and trouble to the unit.The unit mentioned in this paper is a state-owned reconnaissance and design unit founded in 1953. After more than 60 years of development, it has grown from more than 10 people at the beginning to a super large survey and design unit with more than 1000 employees.At the moment of rapid development, the potential risk of the unit is also increasing. Therefore, under the special circumstances of the environment background, combining with the theory of budget management, this paper takes W Prospecting and Design Institute as an example.This paper analyzes the present situation and existing problems of budget management in China's public institutions, respectively, from the aspects of budget preparation, budget execution, budget regulation and control, budget supervision, budget evaluation and so on, focusing on exploring the problems and corresponding problems in various aspects.The system of overall budget management and the safeguard measures of good operation system are built to effectively solve the problems existing in the budget management of W unit, thus promoting the development of W unit, and taking W unit as a lesson.Let more institutions pay attention to budget management, and provide good improvement measures for future development.In the past, most experts and scholars put forward some suggestions from the theoretical point of view, but few researches on examples.The innovation of this paper lies in the thorough, profound analysis, judgment and summary of the example units of W Survey and Design Institute, and the corresponding adjustment of the budget management system of our country's institutions under the new situation and new system.On the basis of drawing lessons from the excellent theories at home and abroad, this paper analyzes the cases and puts forward reasonable and effective countermeasures to promote the institutions to serve the society better.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

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