A高专预算管理研究

发布时间：2018-06-07 00:08

本文选题：A高专 + 预算管理　；参考：《电子科技大学》2017年硕士论文

【摘要】：1999年我国高等教育体制改革开始,高等教育进入了高速发展的轨道,办学规模急速扩大。国家对高等教育的经费投入不断加大,学费收入大幅度提高,成为学校收入的重要来源,高等学校的其他经费收入来源也日趋多样化。虽然高等学校的收入在不断增长,但增长幅度远远达不到高等学校发展的需要。目前高校的主要矛盾还是发展需要和教育资源短缺之间的矛盾。如何将有限的教育资源合理分配、提高资金的使用效益,是高等学校财务管理的重心。本文采用文献综述法介绍了预算管理的含义及其发展历程,美国、澳大利亚高校预算管理的先进经验以及我国高等学校预算管理理论研究现状。结合国家有关高等学校预算管理方面的法律法规、政策制度的颁布,实施,分阶段对我国高等学校预算管理的发展历程进行介绍。针对A高专预算管理的实际情况,从组织机构,预算的编制,预算的执行及控制,预算的考核评价等方面进行分析,指出存在的问题。通过理论知识的学习,在实际工作中,通过个别访谈、讨论等方法把对A高专预算管理情况进行调查;有目的的收集不同部门、不同层次的教职员工对A高专预算管理的评价,意见。最终提出了针对A高专预算管理的改进改进措施。包括:1)结合目前财政对高校预算管理的要求,针对A高专的具体情况,提出建立独立的预算管理组织机构,改进预算编制的流程及时间表,完善预算申报内容,改进预算资金分配的计算方法。(2)从建立项目储备库,实施专家评审制度等方面建议加强项目预算管理,改进项目编制流程。(3)根据平衡计分卡理论,设计了A高专的预算管理评价的指标体系。提出了要根据A高专不同类型的预算责任中心选择预算考核方法的观点。对以各学院为代表的标准成本中心,采用成本效益法对其进行评价,并设计了评价指标。针对费用类中心采用历史成本法,纵向比较法,横向比较法等。(4)建议实施有效的奖惩制度。包括加大奖惩力度,对具体管理人员进行奖励,预算管理的评价结果公开化,并纳入干部考核标准。
[Abstract]:In 1999, the reform of China's higher education system began, higher education entered the track of rapid development, and the scale of running a school expanded rapidly. The government's investment in higher education is increasing, and the tuition fee income has been greatly increased, which has become an important source of school income, and other sources of higher education funds are becoming more and more diversified. Although the income of colleges and universities continues to grow, the growth rate is far from the needs of the development of colleges and universities. At present, the main contradiction of colleges and universities is the contradiction between the development needs and the shortage of educational resources. How to rationally allocate the limited educational resources and improve the efficiency of the use of funds is the focus of financial management in colleges and universities. This paper introduces the meaning and development of budget management by literature review, the advanced experience of university budget management in the United States and Australia, and the present situation of research on the theory of budget management in colleges and universities in China. This paper introduces the development course of the budget management of colleges and universities in China by stages in combination with the promulgation and implementation of the laws and regulations and the policies and regulations concerning the budget management of institutions of higher learning. In view of the actual situation of budget management in High School A, the problems are pointed out from the aspects of organization, budget preparation, budget execution and control, budget assessment and evaluation. Through the study of theoretical knowledge, in the actual work, through individual interviews, discussions and other methods to carry out a survey of the budget management of the A High School; purposeful collection of different departments, different levels of staff on the A budget management evaluation, Views Finally, the paper puts forward some measures to improve the budget management. Including: 1) in light of the current financial requirements for university budget management, and in view of the specific situation of High School A, we propose to establish an independent budget management organization, to improve the budget preparation process and timetable, and to improve the budget declaration content. Improving the calculation method of budget fund allocation. (2) from the aspects of establishing project reserve bank, implementing expert evaluation system and so on, it is suggested to strengthen project budget management, and to improve project preparation flow. 3) according to the theory of balanced scorecard, The index system of budget management evaluation is designed. This paper puts forward the point of view that the budget assessment method should be selected according to different types of budget responsibility centers. The standard cost center represented by each college is evaluated by cost-benefit method, and the evaluation index is designed. According to the historical cost method, longitudinal comparative method and horizontal comparative method, the author suggests that an effective reward and punishment system be implemented. The evaluation results of budget management are made public and included in the evaluation standard of cadres.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

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