作业预算在我国高校预算编制中的应用研究

发布时间：2018-05-01 12:14

本文选题：高校预算管理作业预算 + 预算编制　；参考：《河北经贸大学》2017年硕士论文

【摘要】：预算管理是高校财务管理的重要组成部分,贯穿于高校预算资金的筹集、分配和使用的全过程,对高校理财有深刻的影响。随着我国高等教育体制的深入推进和高等教育发展战略的调整,高校经费的收支规模逐渐增大,收支结构变得越来越复杂,需要高校建立完善的预算管理体系。预算管理制度的不断改革,对高校预算管理也提出了新的要求。为了解决高校现行预算管理存在的问题和更好地适应我国预算管理改革的要求,本文将作业预算方法引入到高校预算编制当中,以期有利于目前高校绩效预算管理模式的推进和实施。在研究过程中,本文首先阐述了预算管理理论和作业预算理论,然后对我国高校预算编制的现状进行了分析,指出了高校在预算编制方面存在的问题,接着结合我国高校的具体情况,对作业预算引入到高校绩效预算管理的必要性和可行性进行了分析,提出了基于作业的高校绩效预算管理的框架。最后结合H高校的具体情况,探讨了作业预算编制的具体工作思路,希望能够为高校着力推行的绩效预算管理奠定良好的考核基础。通过研究,本文主要得到以下三点结论:第一,高校业务活动的特点符合作业预算的应用条件,并且作业预算与高校预算改革的理念高度吻合,能够满足高校预算改革的要求。第二,本文对高校作业预算的编制方法进行了构思,并以H高校为例探讨了作业预算的应用范围和具体编制方法,为我国高校引进作业理念改革预算管理模式提供了思路和范例,也为高校实施绩效预算管理奠定了良好的考核基础。第三,在高校预算编制中引入作业预算,可以有效地解决高校预算编制存在的问题,使高校的资源得到合理配置,帮助高校更好的进行预算管理。
[Abstract]:Budget management is an important part of financial management in colleges and universities. It runs through the whole process of raising, distributing and using budget funds in colleges and universities, and has a profound influence on financial management in colleges and universities. With the further promotion of higher education system and the adjustment of higher education development strategy, the scale of college funds is gradually increasing, and the structure of income and expenditure becomes more and more complex, so it is necessary for colleges and universities to establish a perfect budget management system. With the continuous reform of budget management system, new requirements are put forward for the budget management of colleges and universities. In order to solve the problems existing in the current budget management of colleges and universities and to better meet the requirements of the budget management reform in our country, this paper introduces the operational budget method into the budget preparation of colleges and universities. In order to facilitate the promotion and implementation of the current performance budget management model in colleges and universities. In the course of the research, this paper first expounds the theory of budget management and the theory of operational budget, then analyzes the present situation of the budgeting of colleges and universities in China, and points out the problems existing in the budgeting of colleges and universities. Then, the necessity and feasibility of introducing activity-based budget into performance budget management are analyzed, and the framework of activity-based performance budget management in colleges and universities is put forward. Finally, combined with the specific situation of H university, this paper discusses the specific working ideas of operational budget making, hoping to lay a good assessment foundation for the performance budget management that colleges and universities focus on. The main conclusions are as follows: first, the characteristics of the business activities in colleges and universities accord with the application conditions of the operational budget, and the concept of the operational budget and the reform of the university budget is highly consistent, which can meet the requirements of the budget reform in colleges and universities. Secondly, this paper conceive the method of compiling homework budget in colleges and universities, and take H university as an example to discuss the scope of application and the concrete method of compiling homework budget. It provides an idea and an example for the reform of budget management mode in colleges and universities, and also lays a good assessment foundation for the implementation of performance budget management in colleges and universities. Thirdly, the introduction of operational budget into the budget establishment of colleges and universities can effectively solve the problems existing in the budget establishment of colleges and universities, make the resources of colleges and universities be allocated reasonably, and help colleges and universities to better carry out budget management.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

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