高校后勤集团预算管理方法及其应用

发布时间：2018-07-31 08:43

【摘要】：高校后勤集团是高校教育改革的产物,转变运行机制,建立现代化企业管理模式是高校后勤发展的目标。预算管理作为一种先进管理方法,在西方发达国家已经盛行百年,然而由于种种原因,在我国却起步较晚,在高校后勤集团中的应用更是少之又少。基于推动我国高校后勤集团的社会化改革进程,建立高校后勤集团的现代化管理模式,加强高校后勤集团的预算管理的目的,在对预算管理基本理论进行总结和概括的基础上,本文分析了我国高校后勤集团预算管理的现状以及实施的必要性,提出了构建高校后勤集团预算管理体系的方案。在高校后勤集团预算管理体系的构建中重点探讨了高校后勤预算管理的内涵、原则和流程；在高校后勤集团的预算管理方法中,对高校后勤集团的预算管理目标、编制方法、控制方法和绩效考评方法进行了详细地陈述。总之,本文将经济学、管理学、组织行为学、制度经济学等理论与预算管理理论结合起来,从基本理论和应用理论两个层面对高校后勤预算管理体系进行了系统研究,旨在构建一个可运行、可操作并且行之有效地预算管理体系,从而提高高校后勤集团的管理水平,促进高校后勤集团的发展。
[Abstract]:University logistics group is the product of university education reform. It is the goal of university logistics development to change operation mechanism and establish modern enterprise management mode. As an advanced management method, budget management has been prevailing in western developed countries for a hundred years. However, due to various reasons, it started late in our country, and its application in university logistics group is even less. Based on the purpose of promoting the socialization reform process of university logistics group in our country, establishing the modern management mode of university logistics group and strengthening the budget management of university logistics group, this paper summarizes and generalizes the basic theory of budget management. This paper analyzes the present situation and necessity of budget management of university logistics group in our country, and puts forward the scheme of constructing budget management system of university logistics group. In the construction of the budget management system of the university logistics group, the connotation, principle and flow of the university logistics budget management are discussed, and in the budget management method of the university logistics group, the budget management goal of the university logistics group is compiled. Control methods and performance evaluation methods are described in detail. In a word, this paper combines the theories of economics, management, organizational behavior and institutional economics with the theory of budget management, and makes a systematic research on the logistics budget management system of colleges and universities from the two aspects of basic theory and applied theory. The purpose of this paper is to construct a budget management system which can be run, operated and effectively, so as to improve the management level of university logistics group and promote the development of university logistics group.
【学位授予单位】：北方工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647

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