作业基础预算法在我国高校预算编制中的应用研究

发布时间：2018-05-14 12:08

本文选题：高校 + 作业基础预算法　；参考：《中南大学》2012年硕士论文

【摘要】：高校是人才资源开发和科学技术发展的重要阵地,关系到国家和民族的长远发展,关系到国民素质的养成,因此,高校的发展受到世界各国的普遍重视。但是教育经费紧张与教育经费需求日益膨胀之间的矛盾日益凸显,是各国高校面临的严峻问题。如何将预算资金进行精细化管理,进行有效分配与使用,是进行预算编制方法探索的基本出发点。美国、加拿大等西方国家均对其进行长期的研究与实践,其中,作业基础预算法已逐步被国外高校所采用。从文献检索情况来看,我国高校采用的仍是“基数加增长”的传统预算方法,而绩效预算、责任中心预算虽有提出,却缺乏具体的实际操作过程。本文采用作业基础预算法原理,借鉴国外高校研究成果,结合我国实际,研究探索一个适合我国高校实际的预算编制模型,从而为科学配置预算资金,理顺资源耗费与高校经营目标的关系,保障战略目标实现,为政府制定科学的预算管理制度提供理论依据。本文采用文献研究法、规范研究法、实地研究法等研究方法,在比较我国高校预算编制现状的基础上,针对我国目前存在的问题,遵循作业基础预算法基本原理,研究设计了一个适合我国高校的预算编制模型。其中,作业中心的划分、子作业的设置充分考虑了我国高校现行的组织结构状况,而成本动因的选取、资源耗费的情况都考虑了我国高校现行的会计核算系统。本文的案例研究表明,设计的计算模型具有一定的操作性与科学性。论文将作业基础预算法原理引入我国高校支出预算编制,能够比较精准的反映各个部门的支出情况、规范支出行为。论文针对模型设计和案例验证中遇到的困难和问题提出的相关建议,对于高校预算管理的科学化具有重要的参考价值。
[Abstract]:Colleges and universities are important positions for the development of human resources and science and technology. They are related to the long-term development of the country and the nation, and to the cultivation of the national quality. Therefore, the development of colleges and universities has received universal attention from all over the world. However, the contradiction between the shortage of educational funds and the increasing demand for educational funds is becoming increasingly prominent, which is a severe problem facing universities in various countries. How to fine manage budget funds and allocate them effectively is the basic starting point of budget making method. The United States, Canada and other western countries have carried on the long-term research and practice, among which, the activity-based budget law has been gradually adopted by foreign universities. From the point of view of literature retrieval, our universities still adopt the traditional budget method of "base plus growth", while the performance budget and the budget of responsibility center have been put forward, but lack of concrete practical operation process. In this paper, we adopt the principle of activity-based budget law, draw lessons from the research results of foreign colleges and universities, combine with the reality of our country, study and explore a budget making model suitable for our country's colleges and universities, so as to allocate budget funds scientifically. It is necessary to rationalize the relationship between resource consumption and university management objectives, to ensure the realization of strategic objectives, and to provide a theoretical basis for the government to formulate a scientific budget management system. Based on the comparison of the present situation of budgeting in colleges and universities in our country, this paper adopts the methods of literature research, standard research and field research, and follows the basic principle of activity-based budget law in view of the existing problems in our country. This paper studies and designs a budget model suitable for colleges and universities in China. Among them, the division of activity center and the setting of sub-activity fully consider the current organizational structure of colleges and universities in China, while the selection of cost drivers and the consumption of resources all take into account the current accounting system of colleges and universities in our country. The case study in this paper shows that the designed computational model is feasible and scientific. In this paper, the principle of Activity-based Budget Law is introduced into the budgeting of college expenditure in our country, which can accurately reflect the expenditure situation of each department and standardize the expenditure behavior. This paper aims at the difficulties and problems in model design and case verification, which has important reference value for the scientific management of university budget.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5;F234

【参考文献】