新预算法下A高校预算管理问题研究

发布时间：2018-08-03 21:53

【摘要】：在我国的国家预算中,教育支出呈现逐年递增之态,高校自身发展也在逐渐增速,传统的高校预算管理模式在实际工作中越来越多的暴露出与高校自身发展不相适应之处。一方面,部分高校预算编制手段较为简单粗放、预算执行环节缺少有效监督、预算控制环节缺少定量分析,无法充分发挥高校预算本应达到的资源配置功效,亟待采取一系列的手段对当下高校预算管理体系进行优化。同时,随着国家财税体制改革的不断深入,以及新预算法修改颁布的实施,对各个高校预算管理方面提出了更高要求。另一方面,从高校管理者角度看,随着国家对教育支出资金总量的不断增加,高校招生人数的逐年增长,迫切需要对自身预算管理水平进行提高以适应新的发展。在此背景下,如何抓住新预算法修改推行的契机,对当前高校预算管理工作进行进一步的修改和完善就显得尤为重要。本文选取A大学作为案例高校,结合A大学自身办学及发展特点,采用案例研究、实地调研、问卷调查、德尔菲专家法等多种研究方法,针对A大学预算管理中主要存在的预算执行率低的问题,通过详细分析A大学在预算管理体制、预算执行绩效评价等方面的现状,进行全方位深层次问题分析,并结合最新出台的新预算法,提出A大学预算管理具体的优化措施,为发展国内高校预算管理的研究提供借鉴之处。
[Abstract]:In the national budget of our country, the education expenditure is increasing year by year, and the development of the university itself is also increasing gradually. The traditional budget management mode of the university is more and more exposed in the actual work, which is not suitable for the development of the university itself. On the one hand, some colleges and universities budget making means are relatively simple and extensive, the budget execution link lacks effective supervision, the budget control link lacks quantitative analysis, and it is unable to give full play to the resources allocation effect that the university budget should achieve. It is urgent to adopt a series of measures to optimize the current budget management system in colleges and universities. At the same time, with the deepening of the reform of the national fiscal and taxation system and the implementation of the new budget law, higher requirements have been put forward for the budget management of various colleges and universities. On the other hand, from the point of view of university administrators, with the increasing of the total amount of national expenditure on education and the increase of enrollment, it is urgent to improve the level of budget management in order to adapt to the new development. In this context, how to seize the opportunity of the new budget law to carry out the revision and implementation of the current university budget management work to further modify and improve it is particularly important. In this paper, A University is selected as a case study, combining with its own characteristics of running a school and its development, it adopts many research methods, such as case study, field investigation, questionnaire investigation, Delphi expert method and so on. In view of the problem of low budget execution rate in the budget management of A University, this paper analyzes the present situation of the budget management system and budget implementation performance evaluation in A University in detail, and makes a comprehensive and deep-level analysis of the problems. Combined with the latest new budget law, the paper puts forward the concrete optimization measures for the budget management of A university, which provides a reference for the research of the development of the budget management in the domestic colleges and universities.
【学位授予单位】：天津农学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

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