JY农学院预算管理应用及优化研究

发布时间：2018-06-20 22:13

本文选题：高校 + 预算管理　；参考：《重庆师范大学》2012年硕士论文

【摘要】：随着中国市场经济的快速发展，中国高等教育事业也在高速发展，高等院校的办学效益开始与其规模大小、质量相结合，并逐步走向市场。然而高等学校的预算管理在实际工作中暴露出了一些弊端，并没有跟上高校发展的新形势，其中最突出的一点就是绩效信息在高校预算管理体制中的缺乏，问责机制和激励机制并没有建立起，使得预算作为一种严格的资源配置机制未能发挥其应有的作用。在这个阶段的高校预算编制方法、编制周期、在各部门的预算支出控制，，合理分配资源的目的难以实现，大量的资源长期滞留在低效益的地方，而不能适时转移到更加需要的地方。诸多问题的显现，使得高校预算管理越来越不能适应高校发展的需要，必须对之加以改革和优化。本文试图以某所高校JY农学院为蓝本，采用个案研究分析的形式，利用已有的相关研究成果，在分析和研究当前我国高校预算管理的情况以及充分借鉴吸收国外高校预算管理经验的基础上，针对目前我国高校在预算管理方面存在的相关问题，提出一些改进的思考，以期对JY农学院乃至其他高校预算管理提供一些有益的借鉴和参考。本文研究的主要内容有：第一部分绪论中，首先探讨了对高校预算管理进行研究的背景意义，进行了国内外研究综述回顾，分析了以前的研究成果，确定了研究主题。第二部分主要对高校预算的特点、预算方法和预算管理的基本理论以及我国高校预算管理的现状进行了分析。第三部分直接以JY农学院为例，介绍了该校预算管理现状及存在问题，并分析了国内高校预算管理的现状及存在的问题。第四部分对JY农学院预算管理存在的问题进行分析，并从中引出进行预算改革的必要性。第五部分提出构建以目标管理为指引，以部门预算和项目管理为基础的绩效预算管理体系。第六部分为JY农学院提出了完善绩效预算管理的相关保障措施。文章最后的结论部分，是基于以上研究成果的概括总结，对进一步深入研究提出了建议。
[Abstract]:With the rapid development of China's market economy, the cause of higher education in China is also developing at a high speed. However, the budget management of colleges and universities has exposed some disadvantages in the actual work, and has not kept up with the new situation of the development of colleges and universities, among which the most outstanding point is the lack of performance information in the budget management system of colleges and universities. The accountability mechanism and incentive mechanism have not been established, which makes the budget as a strict resource allocation mechanism fail to play its due role. At this stage, the methods of budgeting in colleges and universities, the compilation cycle, the control of budget expenditure in various departments, the objective of rational allocation of resources are difficult to achieve, and a large number of resources remain in low-benefit places for a long time. And can't move to the place that needs more at the right time. With the emergence of many problems, the budget management of colleges and universities is more and more unable to meet the needs of the development of colleges and universities, and it must be reformed and optimized. This paper attempts to use the JY Agricultural College of a certain university as the model, using the form of case study analysis, using the existing relevant research results. On the basis of analyzing and studying the current situation of university budget management in our country and drawing on the experience of foreign universities and colleges, this paper puts forward some suggestions on how to improve the budget management of colleges and universities in our country. In order to JY Agricultural College and even other colleges and universities budget management to provide some useful reference and reference. The main contents of this paper are as follows: in the first part of the introduction, the background significance of the research on the budget management in colleges and universities is discussed, the review of domestic and foreign research is carried out, the previous research results are analyzed, and the research theme is determined. The second part mainly analyzes the characteristics of college budget, the basic theory of budget management and the current situation of college budget management in China. In the third part, taking JY Agricultural College as an example, the paper introduces the present situation and existing problems of the budget management of JY Agricultural College, and analyzes the present situation and existing problems of the budget management in domestic colleges and universities. The fourth part analyzes the problems existing in the budget management of JY Agricultural College, and draws the necessity of budget reform. In the fifth part, a performance budget management system based on departmental budget and project management is proposed. The sixth part puts forward the relevant safeguard measures to perfect the performance budget management for JY Agricultural College. The last part of the paper is based on the summary of the above research results, and puts forward some suggestions for further research.
【学位授予单位】：重庆师范大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

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