C高校预算管理改进研究

发布时间：2018-10-11 17:29

【摘要】：当前,我国的高等教育正处于蓬勃发展的历史时期,伴随着高等教育体制的深化改革,我国高校均面临着机遇与挑战并存的局面。各地高校都在不断扩大办学规模,创新教育教学体制,加快改革步伐,以寻求自身的进一步发展。目前,我国高校资金来源不再也不能只依靠国家财政拨款,而是向资金来源渠道多元化转变,因此,如何合理分配使用这些资金,实现收支平衡、降低财务风险、提升资金使用效益就显得尤为重要。正因为新形势带来了诸多新问题、新任务,高校财务管理工作面临着更为严峻的挑战,提高财务管理水平对高校来说迫在眉睫。资金的取得和优化使用是高校财务管理工作的重要任务,资金从取得到分配、使用都会对高校各项工作和事业的发展产生极大的影响。而这一切都又与高校财务管理工作密不可分,高校预算管理作为高校财务管理工作的核心,其体制是否完善、制度是否合理、实施效果是否理想都对高校财务管理状况以及高校整体健康发展有直接影响。所以,加强高校预算管理的研究,提高预算管理水平,让有限的资金发挥最大的效益,对于高校改革发展起着至关重要的作用。当前,我国高校在预算管理方面仍处于比较初级的阶段,存在许多不足之处急需改进和完善。因此,对高校预算管理进行相应的研究分析,发现问题,分析问题,进而解决问题,对我国高校的未来发展和全方位改革十分必要。本文在我国高等教育大发展、大改革和大转型的背景下,在了解研究国内外高校相关预算管理情况的基础上,以C高校作为具体案例,对其预算管理工作进行分析和研究,找出C高校在预算管理中存在的问题,并针对这些问题,以构建C高校全面预算管理体系为切入点,提出相应的改进措施,并对C高校全面预算管理的实施情况作出预测,制定相应措施解决全面预算管理实施过程中可能出现的各种问题,以期最终建立一个科学、合理的从预算编制到执行、监督再到分析、评价的完整体系,为C高校乃至全国高校的财务管理、预算管理水平的提升提出改进的意见建议。
[Abstract]:At present, the higher education of our country is in the historical period of vigorous development. With the deepening reform of the higher education system, our colleges and universities are faced with the coexistence of opportunities and challenges. Colleges and universities are constantly expanding the scale of running schools, innovating the educational and teaching system, speeding up the pace of reform, in order to seek their own further development. At present, the sources of funds of colleges and universities in our country are no longer and cannot only depend on the national financial allocations, but are diversified to the sources of funds. Therefore, how to allocate and use these funds rationally, to achieve the balance of income and expenditure, and to reduce the financial risks, It is particularly important to improve the efficiency of the use of funds. Because the new situation has brought many new problems and new tasks, the financial management of colleges and universities is facing more severe challenges, so it is urgent to improve the level of financial management. The acquisition and optimal use of funds is an important task in the financial management of colleges and universities, and the use of funds will have a great impact on the development of various work and undertakings in colleges and universities. All this is closely related to the work of financial management in colleges and universities. As the core of financial management in colleges and universities, its system is perfect and its system is reasonable. Whether the implementation effect is ideal or not has a direct impact on the financial management situation and the overall healthy development of colleges and universities. Therefore, it is very important for the reform and development of colleges and universities to strengthen the research of budget management, to improve the level of budget management and to make limited funds play the most important role in the reform and development of colleges and universities. At present, the budget management of colleges and universities in our country is still in the primary stage, there are many deficiencies in urgent need of improvement and improvement. Therefore, it is necessary for the future development and all-around reform of colleges and universities to study and analyze the budget management of colleges and universities, to find out the problems, to analyze the problems, and to solve the problems. Under the background of the great development, reform and transformation of higher education in China, this paper analyzes and studies the budget management work of C universities on the basis of understanding and studying the relevant budget management situation of universities at home and abroad, taking C universities as concrete cases. This paper finds out the problems existing in the budget management of C colleges and universities, and aiming at these problems, taking the construction of the comprehensive budget management system of C colleges and universities as the starting point, puts forward the corresponding improvement measures, and forecasts the implementation of the overall budget management in C colleges and universities. To formulate appropriate measures to solve the various problems that may arise in the implementation of comprehensive budget management, with a view to establishing a scientific and reasonable system from budget preparation to implementation, supervision to analysis and evaluation. Some suggestions are put forward for the improvement of financial management and budget management of C universities and even colleges and universities all over the country.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

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