高等院校预算管理研究

发布时间：2018-12-14 06:08

【摘要】：随着科技的高速发展和对高科技人才需求的加大，高等院校办学规模日益扩大，办学经费的来源多样化，这就越来越突显出预算管理的重要性。我国各高等院校的预算管理工作在财务管理工作中的地位呈直线上升的趋势。在这种形势下我国的高等院校必须进行更加有用、有效的预算管理，从而更好地进行预算编制、预算执行与控制、预算考核。加强高等院校的预算管理，不仅可以促进教育事业的发展，针对某一所高校来说，还可以保障学校的各项目标顺利实现，促进高校和谐地运行和发展。高等院校只有将国家下拨的教育经费在各项支出中合理地流动，保证这些经费使用效率最大化，才能实现培养高素质、德智体美劳全面发展人才和高校飞速发展的双赢目标。要达到这一目标，高等院校必须在预算编制、执行和考核这三个方面着手，提出更加有效的预算管理体系，从总体上把握学校的财务运行状况，，从而不断提高资金的使用效率，尽量做到花较少的钱办较多的事，把财政拨款和学校的其他收入用到最需要它的地方。加强高等院校的预算管理有利于提高学校的办学质量，增强竞争能力，使学校能够在这优胜劣汰的社会中立于不败之地。本文采用规范研究方法，通过阅读和学习政府预算管理、企业全面预算管理等相关理论，并查阅大量有关这一方面的文章和专著，了解了国内外高等院校预算管理现状。在此基础上分析总结出现阶段高等院校预算管理存在的问题，进而提出解决方案。文章还采用了案例分析法，将提出的对策应用到某一具体的高校中，使预算管理的理论价值上升到实践价值上。本文首先介绍了预算管理的相关理论，如预算的概念、企事业单位预算管理的内涵，从而引出高校预算管理的内涵、主要内容和特征等，接着指出现阶段高等院校预算管理里存在的问题并对这些问题的原因进行分析，进而有针对性地对这些问题提出了相关的优化对策。最后在上述对策的基础上以M大学为例进行预算管理的应用，从预算编制、执行和考核三个方面对M大学进行全面预算管理。
[Abstract]:With the rapid development of science and technology and the increasing demand for hi-tech talents, the scale of running colleges and universities is expanding day by day, and the sources of funds for running schools are diversified, which more and more highlights the importance of budget management. The status of budget management in the financial management of colleges and universities in our country is rising in a straight line. In this situation, colleges and universities in our country must carry on more useful and effective budget management, so as to better budget making, budget execution and control, budget assessment. Strengthening the budget management of colleges and universities can not only promote the development of educational undertakings, but also guarantee the smooth realization of the objectives of a certain university, and promote the harmonious operation and development of colleges and universities. Only when the educational funds allocated by the state are reasonably flowing in each expenditure, and the efficiency of these funds is maximized, can colleges and universities achieve the win-win goal of cultivating high quality, developing talents in an all-round way, moral, intellectual, physical, and labor, and the rapid development of colleges and universities. To achieve this goal, colleges and universities must start from the three aspects of budget preparation, implementation and evaluation, put forward a more effective budget management system, grasp the financial operation of the school as a whole, and continuously improve the efficiency of the use of funds. Try to spend less money to do more, and spend money and other school income where it is most needed. Strengthening the budget management of colleges and universities is conducive to improving the quality of running a school, enhancing the competitive power and enabling the school to stand in an invincible position in this society of survival of the fittest. Through reading and studying the relevant theories of government budget management and enterprise total budget management, and consulting a large number of articles and monographs on this aspect, this paper has understood the present situation of budget management in colleges and universities at home and abroad. On this basis, this paper analyzes and summarizes the problems existing in the budget management of colleges and universities at the present stage, and then puts forward solutions. The paper also uses the case analysis method to apply the proposed countermeasures to a specific university so as to raise the theoretical value of budget management to the practical value. This paper first introduces the related theories of budget management, such as the concept of budget, the connotation of budget management in enterprises and institutions, and the connotation, main contents and characteristics of budget management in colleges and universities. Then it points out the problems existing in the budget management of colleges and universities at present and analyzes the causes of these problems, and then puts forward the relevant optimization countermeasures to these problems. Finally, on the basis of the above countermeasures, the author takes M University as an example to carry on the overall budget management of M University from three aspects of budget preparation, execution and examination.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

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