高校绩效预算管理问题研究

发布时间：2018-10-24 07:00

【摘要】：预算管理是高校财务管理的核心内容，预算管理的水平，影响着学校的财务状况，关系着高校未来的长远发展。从1999年高校扩招以来，学校的规模不断扩大。为了满足高校的发展，所需的资金也越来越多。传统的预算管理模式只重视投入，不重视产出和结果，造成的资源的极大浪费及低效率，，严重阻碍了高校的发展。高校要想获得长远的发展，必须改变传统的预算模式。绩效预算是一种强调产出和结果的预算，强调资金的使用效率和效益。在高校实施绩效预算，符合高校发展的内在要求，能够有效的提高财政资金的使用效率。本文在研究绩效预算的理论基础上，引出来绩效预算的内涵特征，指明了高校预算绩效改革的方向。绩效预算管理是一个复杂的系统，预算支出绩效评价和预算绩效管理是这个大系统的子系统。目前我国已经开始了绩效预算的探索，首先是预算支出的绩效评价开始的，部分地区已经开始了绩效评价的试点工作。本文首先设计了调查问卷来分析预算支出绩效评价的现状，并对预算支出绩效评价存在的问题提出了相应的改革的建议。并且提出了对预算编制、预算执行和控制、预算监督考核等各个环节进行绩效改革的思路，并做出了案例分析。针对S高校目前的预算管理的现状，按照预算绩效改革的要求，提出了相应的改革的方法，用于指导高校的预算。最后，提出了完善高校绩效预算管理配套制度的建议。高校实施绩效预算是一个循序渐渐的过程，必须建立相应的制度基础来规范和指导高校绩效预算，还要有相应的绩效预算的文化环境来促进绩效预算的实施。
[Abstract]:Budget management is the core content of financial management in colleges and universities. The level of budget management affects the financial situation of the school and relates to the long-term development of colleges and universities in the future. Since the expansion of college enrollment in 1999, the scale of the school has been expanding. In order to meet the development of colleges and universities, more and more funds are needed. The traditional budget management mode only attaches importance to input, not to output and result, which results in a great waste of resources and low efficiency, which seriously hinders the development of colleges and universities. If colleges want to achieve long-term development, they must change the traditional budget model. Performance budgeting is a budget that emphasizes output and results and emphasizes the efficiency and effectiveness of the use of funds. The implementation of performance budget in colleges and universities conforms to the inherent requirements of the development of colleges and universities, and can effectively improve the efficiency of the use of financial funds. On the basis of studying the theory of performance budget, this paper draws out the connotation characteristics of performance budget, and points out the direction of budget performance reform in colleges and universities. Performance budget management is a complex system, budget expenditure performance evaluation and budget performance management is the subsystem of this large system. At present, our country has begun to explore the performance budget, first of all, the performance evaluation of budget expenditure has begun, and some regions have started the pilot work of performance evaluation. This paper first designs a questionnaire to analyze the current situation of budget expenditure performance evaluation and puts forward corresponding reform suggestions to the problems existing in budget expenditure performance evaluation. It also puts forward the idea of performance reform in budget preparation, budget execution and control, budget supervision and evaluation, and makes case analysis. In view of the present situation of budget management in S colleges and universities, according to the requirements of budget performance reform, the corresponding reform methods are put forward to guide the budget of colleges and universities. Finally, the paper puts forward some suggestions to perfect the supporting system of performance budget management in colleges and universities. The implementation of performance budget in colleges and universities is a gradual process. It is necessary to establish the corresponding institutional basis to standardize and guide the performance budget of colleges and universities, and also to have the corresponding cultural environment of performance budget to promote the implementation of performance budget.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.2

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