GH大学预算管理体系研究

发布时间：2018-08-02 11:43

【摘要】：民办本科院校在我国高等教育中起到重要作用，作为独立的经济主体，完全依靠自身筹集资金，一方面实现了教育体制、运行机制、投资主体和融资渠道的多元化,弥补了高等教育投入的不足,增加高等教育资源的供给，缓解了国家财政压力，另一方面提供了更多就读大学的机会，缓解高考升学压力。由于民办教育经费来源显著地区别于公办院校，如何在有限的财务约束下，实现教育经费的有效配置，这不仅关系到民办高校是否持续经营发展，甚至关系到中国民办教育能否健康发展。而高校预算管理则是有效配置教育资源的管理工具，但是现阶段我国民办高校由于成立时间短，规模较小，学校的预算管理制度并不完善。因此本文通过对我国民办高校预算管理现状进行分析总结出当前我国民办高校预算管理存在的问题，然后结合吉林省著名民办大学-GH大学的实际情况，基于全面预算管理的思想，构建我国民办高校预算管理的体系。本文基于我国民办高校预算管理的现状，结合本人的民办高校管理的实践经验，通过对民办高校预算管理体系的研究，提出与民办高校战略相结合的全面预算管理体系，具有重要的意义。本文按“提出问题、分析问题、解决问题”的思路，首先阐明本题研究的意义和必要性，其次通过分析和借鉴前人己有的研究成果，在进行典型调查的基础上，综合运用定性分析和对比分析等方法，提出我国民办高校财务预算管理之中存在的问题，针对存在的问题提出优化预算管理的方法，建立系统的民办高校财务预算编制、执行、管理和评价体系。主要研究内容分为七大部分：第一，绪论部分对民办高校预算管理的相关核心概念进行界定，并在基础上理出对此问题研究的相关成果和思路，然后找到本文的研究切入点和研究重点。主要包括研究背景和意义，国内外文献综述，本文的主要研究内容、研究思路、所采用的研究方法以及可能的创新之处。第二，为了构建适合民办高校预算管理体系，在本部分重点强调了预算、预算管理和全面预算管理的概念；再次基础上总结了当前全面预算管理的体系，主要分为组织体系和运行体系；然后分析了高校实施全面预算管理的好处；最后对本文有支撑作用的相关理论进行了总结，主要包括委托代理理论和财务控制理论。第三，，对国内民办高校预算管理体系的现状分析。本部分将研究视角着眼于当前我国民办高校财务管理体制的现状，分析在这样的财务管理体制下，民办高校预算管理的编制，执行和调整情况；并进一步分析民办高校资金来源与支出分析，最后总结出民办高校预算管理体系现状分析，为后面提出全面预算管理奠定基础。第四，对GH大学预算管理体系现状进行分析，明确其存在的问题。本部分以GH大学为例，从GH大学基本情况，内部管理体制，财务管理体制，预算编制方法，预算编制内容，预算执行情况几个方面对其现状进行了分析，并总结了当前GH大学财务预算管理存在的问题。第五，对GH大学现有的财务预算效率展开评价，在本部分我们采用了随机前沿分析方法，基于GH大学2010-2011年两年的数据对各教学院财务预算执行效率进行了定量评价。第六，GH大学全面预算管理体系的构建与优化。本部分是全文的重点，旨在通过前面现状的分析总结出当前GH预算管理的特点和问题，然后结合GH大学的实际，构建了全面预算管理体系。主要包括全面预算管理概述，全面预算管理的组织体系，全面预算的目标，民办高校收入预算及编制，资本支出预算及编制，财务预算以及预算执行与控制。最后，研究结论。作为全文的结尾章节，本部分首先总结了研究结论，并提出了相关的对策建议。
[Abstract]:Private colleges and universities play an important role in Higher Education in China. As an independent economic subject, they rely on their own funds to raise funds. On the one hand, the educational system, operating mechanism, investment subject and financing channel are diversified, which make up the shortage of higher education investment, increase the supply of higher education resources, and alleviate the financial pressure of the state. Force, on the other hand, provides more opportunities to study in universities to ease the pressure of entrance examination.
Because the funds of private education are distinct from the public institutions, how to realize the effective allocation of educational funds under limited financial constraints is not only related to the sustainable development of private colleges and universities, but also on the healthy development of private education in China. The budget management of colleges and universities is an effective management of educational resources. But at the present stage, because of the short time and small scale, the school budget management system is not perfect in our private colleges and universities. Therefore, this paper analyses the existing problems of the budget management of private colleges and universities in our country by analyzing the current situation of the budget management of private colleges and Universities in our country, but then combines the reality of the famous private university of -GH in Jilin province. Based on the idea of comprehensive budget management, the system of budget management in private colleges and universities is constructed.
Based on the present situation of the budget management of private colleges and universities in our country and the practical experience of the management of private colleges and universities, it is of great significance to put forward a comprehensive budget management system combined with the strategy of private colleges and universities through the study of the budget management system of private colleges and universities.
According to the idea of "putting forward questions, analyzing problems and solving problems", this paper first clarifies the significance and necessity of the study of the subject. Secondly, by analyzing and drawing on the achievements of previous research, on the basis of a typical investigation, this paper makes a comprehensive use of qualitative analysis and comparative analysis to put forward the existence of financial budget management in private colleges and universities in our country. In order to solve the problems, we put forward the method of optimizing budget management, and set up a system of financial budgeting, execution, management and evaluation system of private colleges and universities. The main research contents are divided into seven parts.
First, the introduction part defines the core concepts related to the budget management of private colleges and universities, and based on the relevant results and ideas of the research on this problem, and then finds the breakthrough point and research focus of this paper, mainly including the background and significance of the research, the literature review at home and abroad, the main research content, the research ideas and the development of this paper. The research methods used and possible innovations.
Second, in order to build a suitable budget management system for private colleges and universities, the concept of budget, budget management and comprehensive budget management are emphasized in this part. On the basis of this, the system of overall budget management is summarized, mainly divided into organizational system and operation system, and then the advantages of implementing comprehensive budget management in Colleges and universities are analyzed. Finally, the advantages of the comprehensive budget management are analyzed. Finally, the advantages of the comprehensive budget management are analyzed. This paper summarizes relevant theories that support this article, including principal-agent theory and financial control theory.
Third, the present situation analysis of the budget management system of private colleges and universities in China. This part will focus on the current situation of the financial management system of private colleges and universities in our country, and analyze the compilation, implementation and adjustment of the budget management of private colleges and Universities under such financial management system, and further analyze the source and expenditure of private colleges and universities. Finally, it summarizes the current situation of the budget management system of private colleges and universities, laying the foundation for the comprehensive budget management.
Fourth, the present situation of GH university budget management system is analyzed and the existing problems are clarifying. This part, taking GH University as an example, analyzes the present situation from the basic situation of the University of GH, the internal management system, the financial management system, the budgeting method, the content of budgeting and the budget execution, and summarizes the current finance of the GH University. The problem of budget management.
Fifth, we appraise the existing financial budget efficiency of GH University. In this part, we adopt the stochastic frontier analysis method. Based on the data of the University of GH for two years and two years, the financial budget execution efficiency of each college is evaluated quantitatively.
Sixth, the construction and optimization of the comprehensive budget management system of GH University. This part is the key point of the full text. The aim is to summarize the characteristics and problems of the current GH budget management through the analysis of the current situation, and then combine the reality of GH university to build a comprehensive budget management system, including the overview of the overall budget management and the organization of the comprehensive budget management. Department, the goal of comprehensive budget, income budget and preparation of private colleges and universities, capital expenditure budget and preparation, financial budget and budget implementation and control.
Finally, the conclusion of the study is given. As the conclusion of the full text, this part first summarizes the research findings and puts forward relevant countermeasures and suggestions.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G648.7;G647.5

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