高等学校预算控制研究

发布时间：2018-01-21 08:06

  本文关键词： 预算 问题 对策　出处：《华中科技大学》2012年硕士论文　论文类型：学位论文

【摘要】：当资源有限而需求无限时，预算随之产生。预算是所有组织进行管理控制的基石，对组织绩效管理与薪酬激励而言意义重大。 本文首先对高等学校预算管理的基本理论问题进行研究，阐述了高等学校预算管理的特点和作用、原则与程序。通过对高等学校预算管理的体制以及基础的深入分析，借鉴经济学、预算管理的相关理论对高等学校预算管理的现状及存在的问题进行深入剖析，揭示了高等学校在现行的财务管理体制下的委托授权管理方式下会导致影响高等学校财务管理效率的预算松弛现象的存在，提出了利用现代信息技术构建信息管理平台加强基础数据管理和共享、对预算全流程实施有效的事前、事中、事后控制，完善高等学校预算绩效考核评价机制，根据经济学相关理论设计对高等学校校内预算的利益相关方的行为进行利益制衡的制度，，进而达到对利益相关方的自利行为进行正向引导、激发二级管理单位提高财务管理水平、实现事业发展目标的积极性，形成利益相关方多赢的格局。最后，以武汉地区某高校进行校院两级财务管理体制改革，完善高等学校预算管理为案例进行了实证分析，肯定了该校预算编制改革的有效性，提出了进一步的完善措施并得出如下结论： 高等学校预算管理作为高校通过目标管理实现发展战略目标的一种手段，其有效性与参与高等学校预算编制的每个部门密切相关，与教学、科研服务管理的每个部门的管理精细化程度有关。因此，提高高等学校预算管理水平，需要构建与之相配套的政策框架，确保二级管理单位财权与事权相结合，权责对等的情况下，才能对高等学校预算松弛行为进行有效控制，从而提高高等学校预算编制水平，实现资源的最优配置，成为高等学校财务管理的有效工具，更好地为实现提高高等学校财务管理水平的目标服务，为实现高等学校战略发展目标提供有力支撑。
[Abstract]:When the resources are limited and the demand is unlimited, the budget is the cornerstone of the management and control of all organizations, which is of great significance to organizational performance management and compensation incentive. Firstly, this paper studies the basic theory of budget management in colleges and universities, and expounds the characteristics and functions of budget management in colleges and universities. Principles and procedures. Through the in-depth analysis of the system and basis of budget management in colleges and universities, using the relevant theories of economics and budget management for reference, the present situation and existing problems of budget management in colleges and universities are deeply analyzed. It is revealed that under the current financial management system, the entrustment and authorization management mode of colleges and universities will lead to the existence of budgetary slack phenomenon which will affect the efficiency of financial management in institutions of higher learning. Using modern information technology to build information management platform to strengthen the basic data management and sharing, to implement the budget process in advance, during and after the effective control, and improve the evaluation mechanism of university budget performance evaluation. According to the theory of economics, the system of balancing the interests of the stakeholders in the university budget is designed, and then the self-interest behavior of the stakeholders is positively guided. Stimulate the secondary management units to improve the level of financial management, achieve the enthusiasm of career development goals, and form a multi-win pattern of stakeholders. Finally, a university in Wuhan area to carry out a two-level financial management system reform. This paper makes an empirical analysis on how to perfect the budget management of colleges and universities, confirms the effectiveness of the reform of the budget establishment of the university, puts forward some further measures and draws the following conclusions: As a means to achieve the strategic goal of development through the objective management, the effectiveness of the budget management of colleges and universities is closely related to each department involved in the budget preparation of colleges and universities, and to teaching. Therefore, to improve the level of budget management in colleges and universities, it is necessary to construct a corresponding policy framework to ensure the combination of financial power and administrative power of secondary management units. Under the condition of equal power and responsibility, we can effectively control the slack behavior of university budget, so as to improve the level of budgeting, realize the optimal allocation of resources, and become an effective tool for financial management of colleges and universities. Better serve to achieve the goal of improving the level of financial management in institutions of higher learning, and provide strong support for the realization of the strategic development objectives of colleges and universities.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

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