LF研究院的全面预算管理研究

发布时间：2018-05-02 21:11

本文选题：全面预算管理 + 预算编制　；参考：《西安石油大学》2014年硕士论文

【摘要】：随着世界范围内科技的蓬勃发展和国际间科技竞争的加剧，科技投入资金也大幅度增加，科研院所承担研究解决经济、国防建设和社会发展中的关键性的科学技术问题，科研项目经费的管理显得尤为重要。但针对我国预算管理在科研院所的应用研究较少，，科研院所在全面预算管理实际应用方面存在很多问题。因此，建立一套适应科研单位的预算管理模式和机制己经成为当务之急。基于以上观点，本文首先对于全面预算管理的相关理论进行了论述，并对我国科研院所全面预算管理的流程和科研院所的预算管理的特征进行阐述。然后结合LF研究院全面预算管理的概况、预算内容、管理制度等进行了分析总结,找出了现行全面预算管理中存在的问题。在此基础上,结合全面预算管理的理论依据，采用调查研究等方法，梳理LF研究院全面预算管理中存在问题，提出优化改进LF研究院全面预算管理的对策及建议，并对优化LF研究院全面预算管理的对策及建议进行了效果评价。最后，研究认为全面预算管理要围绕其核心思想，才能提高LF研究院预算管理的效率，才能更好地发挥预算管理作为内控组成部分的重要职能；全面预算管理的完善需要是一个循序渐进的过程，提高单位每个部门和员工的认识，抓好预算管理的每个环节，持续改进，维护预算管理的环境，才能发挥全面预算管理在企业管理中的巨大作用。期望为科研院所进行全面预算管理有效实施提供借鉴。
[Abstract]:With the vigorous development of science and technology around the world and the intensification of international competition in science and technology, the investment in science and technology has also increased by a large margin. Scientific research institutes undertake to study and solve key scientific and technological problems in economic, national defense construction and social development. The management of scientific research project funds is particularly important. However, there are few researches on the application of budget management in scientific research institutes in China, and there are many problems in the practical application of comprehensive budget management in scientific research institutes. Therefore, it is urgent to establish a budget management model and mechanism for scientific research institutions. Based on the above viewpoints, this paper first discusses the related theories of total budget management, and expounds the process of overall budget management and the characteristics of budget management of scientific research institutes in China. Then it analyzes and summarizes the general situation, budget content and management system of the comprehensive budget management of LF Institute, and finds out the existing problems in the current overall budget management. On this basis, combined with the theoretical basis of comprehensive budget management, this paper combs the existing problems in the overall budget management of LF Institute by means of investigation and research, and puts forward the countermeasures and suggestions to optimize and improve the overall budget management of LF Academy. The countermeasures and suggestions of optimizing the overall budget management of LF Research Institute are evaluated. Finally, the study thinks that the overall budget management should be centered around its core idea, in order to improve the efficiency of budget management in LF research institute, and give full play to the important function of budget management as an integral part of internal control. The improvement of overall budget management is a gradual process. We should improve the understanding of every department and staff of the unit, do a good job in every link of budget management, continuously improve and maintain the environment of budget management. In order to give play to the overall budget management in the enterprise management of the enormous role. It is expected to provide reference for the effective implementation of comprehensive budget management in scientific research institutes.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：G322.2;F275

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