基于平衡计分卡的我国高校战略预算模式研究

发布时间：2018-06-21 00:27

本文选题：平衡计分卡 + 战略预算管理　；参考：《中南大学》2012年硕士论文

【摘要】：在高校资源竞争日趋激烈的环境下,为更好地完成教学、科研、社会服务责任,高校必须像企业那样,科学有效地利用其人、财、物资源,将有限的资源分配到最关键的领域。基于平衡计分卡的高校战略预算模式的研究是通过平衡计分卡战略管理系统的构建与预算编制方法的选择实现预算资金科学分配。国外高校已对其进行了长期的理论与实践研究。从文献检索情况来看,国内学术界对于该领域的研究刚刚起步,还仅仅停留在理论研究阶段,而没有建立真正的战略预算管理模型。本文采用平衡计分卡在战略预算管理中的应用原理,研究适合我国高校的战略预算管理模式,其目的是为高校战略管理效率的提高和预算编制的科学化提供理论依据。一定程度上讲,本研究对促进我国高校可持续发展和财务管理能力的提高均具有重要的战略意义。本文运用比较研究法、规范研究法、实地研究法的方法,在分析我国高校战略管理与预算管理现状的基础上,针对战略与预算脱节的问题,遵循平衡计分卡基本原理,研究设计了一个适合我国高校的战略预算管理模式,该模式中包括战略预算模型的构建和预算编制方法的适用性分析。论文首次建立起完整的我国高校战略预算管理模式,比较清晰地反映了战略与预算的衔接过程及科学的预算编制方法在高校的适用性。论文针对模式构建和案例研究中遇到的问题提出的相关建议,对于高校战略预算模式的完善具有重大的参考意义。
[Abstract]:In order to accomplish the responsibility of teaching, scientific research and social service, colleges and universities must make scientific and effective use of their human, financial and material resources as enterprises, and allocate the limited resources to the most critical fields in the increasingly fierce competition of resources in colleges and universities. The study of University Strategic Budget Model based on balanced Scorecard is to realize the scientific allocation of budget funds through the construction of balanced Scorecard strategic management system and the selection of budgeting method. Foreign universities have carried out long-term theoretical and practical research on it. From the literature retrieval, the domestic academic research on this field has just started, but only in the theoretical research stage, without the establishment of a real strategic budget management model. In this paper, the application principle of balanced scorecard in strategic budget management is adopted to study the strategic budget management model suitable for Chinese universities. The purpose of this study is to provide theoretical basis for the improvement of the efficiency of strategic management and the scientific budgeting of colleges and universities. To a certain extent, this study has important strategic significance to promote the sustainable development of colleges and universities and the improvement of financial management ability. Based on the analysis of the present situation of strategic management and budget management in colleges and universities in China, this paper applies the methods of comparative research, standardized research and field research. Aiming at the disconnection between strategy and budget, the basic principle of balanced scorecard is followed. This paper studies and designs a strategic budget management model suitable for colleges and universities in China, which includes the construction of the strategic budget model and the analysis of the applicability of the budgeting method. For the first time, the thesis establishes a complete strategic budget management model in Chinese universities, which clearly reflects the link process between strategy and budget and the applicability of scientific budgeting methods in colleges and universities. This paper puts forward some suggestions on the problems encountered in the model construction and case study, which is of great significance for the improvement of the strategic budget model in colleges and universities.
【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

【参考文献】