Y学校全面预算管理体系构建研究

发布时间：2018-04-16 06:19

本文选题：全面预算 + 民办学校　；参考：《北京交通大学》2017年硕士论文

【摘要】：改革开放以来,我国民办教育获得迅速发展,对我国高等教育体系起到诸多影响,对我国社会经济的发展起到了举足轻重的作用。但是民办学校与公办学校不同,它需要自己筹集资金并且在经营过程中自负盈亏,在当前竞争激烈的教育市场上,民办学校要想获得进一步的发展,必须提高其相应管理水平。民办学校的资源非常有限,人、财、物等资源的利用效率对民办学校来说具有生死存亡的意义。而从本质上来说,通过运用全面预算管理,不但可以有效的促进资金使用效率的提升,同时也能实现对教育资源的合理配置。所以说,我们在进行实际的教育管理过程中,应当全面提升预算管理水平,并积极推行全面预算。本文在对全面预算管理相关理论进行系统梳理和研究之后,以Y学校为例,从全面预算体系的组织体系和运营体系分析了 Y校全面预算现状,并提出了该校全面预算管理存在的问题。然后对Y学校全面预算体系的构建进行了系统分析,以平衡记分卡为基础提出了 Y校的全面管理目标,从体系构成中组织结构、预算编制、预算执行与调控、预算考评等方面进行了探究,构建起了一个具有较强操作性的全面预算管理体系,最后提出了 Y学校全面预算管理体系实施的保障措施,希望通过本文研究可以给当前的民办学校全面预算工作提供指导和帮助,进而促进民办学校的健康发展。
[Abstract]:Since the reform and opening up, private education in China has been developing rapidly, which has played a significant role in the development of our country's social economy and the system of higher education.However, private schools are different from public schools in that they need to raise funds themselves and be responsible for their own profits and losses in the course of operation. In the current competitive education market, private schools must improve their corresponding management level if they want to obtain further development.The resources of private schools are very limited.In essence, through the use of comprehensive budget management, not only can effectively promote the efficiency of the use of funds, but also to achieve a reasonable allocation of educational resources.Therefore, in the process of actual education management, we should improve the level of budget management and actively promote the overall budget.After systematically combing and studying the related theories of comprehensive budget management, this paper takes Y school as an example, analyzes the present situation of Y school's overall budget from the organization system and operation system of the overall budget system.The problems existing in the overall budget management of the school are also put forward.Then, the construction of the comprehensive budget system of Y school is systematically analyzed, and the overall management objectives of Y school are put forward on the basis of balanced scorecard, and the organizational structure, budget preparation, budget execution and regulation and control of the system are put forward.This paper probes into the aspects of budget evaluation, constructs a comprehensive budget management system with strong operability, and finally puts forward the safeguard measures for the implementation of the comprehensive budget management system in Y school.It is hoped that this study can provide guidance and help for the overall budget work of private schools and promote the healthy development of private schools.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G475

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