湖南大学全面预算管理改进研究

发布时间：2018-01-11 19:07

本文关键词：湖南大学全面预算管理改进研究　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着国家对教育投入的持续增长,学校可支配收入也迅速增加,全面预算管理在提高资金使用效率、合理配置教育资源、完善收支管理过程中起着十分重要的作用。它是高校进行各项财务活动的前提和基础,是指导和考核高校各项财务活动的标准性文件,是高校控制日常支出和组织收入的重要依据。因此,提升高校的预算管理水平、推行全面预算对高校持续健康发展具有重要意义。文章以新公共管理理论、控制理论、激励理论为基础,总结了湖南大学的内部治理结构、预算管理模式和流程、收支预算编制和管理的现状,分析了湖南大学在预算编制、预算执行、预算绩效管理中存在的问题,结合湖南大学的具体情况,运用零基预算为主、增量预算为辅,总额预算和分块预算相结合的预算方法改进学校的预算编制,通过系统实时控制、会计核算控制、机构组织控制、授权批准控制加强预算的执行控制,利用平衡计分卡和关键绩效指标体系的方法设计湖南大学预算绩效考评指标体系并建立与预算绩效考评相结合的激励机制,系统地构建了湖南大学全面预算管理模式。本文推行的预算编制方法,提出的支出预算按项目管理理念,设计的全面预算绩效考评指标体系,构建的湖南大学全面预算管理模式为其他高校预算管理改进提供了借鉴与参考,为进一步提高我国高校预算管理水平作出了贡献。
[Abstract]:With the continuous growth of the national investment in education, the disposable income of schools is also increasing rapidly. The overall budget management is improving the efficiency of the use of funds and allocating educational resources rationally. It is the premise and foundation of various financial activities in colleges and universities, and it is the standard document to guide and assess the financial activities of colleges and universities. It is an important basis for colleges and universities to control their daily expenditure and organizational income. Therefore, it is of great significance to promote the level of budget management and implement comprehensive budget for the sustainable and healthy development of colleges and universities. Based on the new public management theory, control theory and incentive theory, this paper summarizes the internal governance structure, budget management model and process, budget preparation and management of Hunan University. This paper analyzes the problems existing in the budgeting, budget execution and budget performance management of Hunan University. Combined with the specific situation of Hunan University, the zero-based budget is used as the main part, and the incremental budget is supplemented by the incremental budget. The budget method of combining the total budget and the block budget improves the school budget preparation, strengthens the budget execution control through the system real-time control, the accounting accounting control, the organization control, the authority approval control. Using the balanced scorecard and the key performance index system to design the budget performance evaluation index system of Hunan University and establish the incentive mechanism combined with the budget performance evaluation. This paper systematically constructs the comprehensive budget management model of Hunan University. The budget preparation method and the expenditure budget are designed according to the project management concept and the comprehensive budget performance evaluation index system is designed in this paper. The comprehensive budget management model of Hunan University provides reference and reference for the improvement of budget management in other colleges and universities, and contributes to the further improvement of the level of budget management in colleges and universities in China.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5;F234

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