大众传媒学院预算管理改进研究
发布时间：2019-04-12 09:31
【摘要】：国外的预算管理思想已经发展的比较成熟,并且在实际生活中得到了广泛的应用,国内对这一先进的思想也越来越重视。改革开放以来,在政府的大力扶持下,中国的教育改革不断深入和发展,高职学院也有了较好的发展机遇。与此同时,由于高职学院建校时间一般较短,目前预算管理体系大多不够健全,例如存在目标体系与战略脱节等问题,为解决高职学院飞速发展的需求与现有财务管理状况不够完善的矛盾,预算作为高职学院财务管理的核心作用有待于加强,学院有必要完善自身的预算管理,优化教育资源配置,提高资金使用效益,以确保学院教育事业全面、协调、可持续的发展。 本研究将现有先进预算管理理论结合国内外的预算管理案例进行详细分析,以大众传媒职业技术学院为例,对其预算管理体系进行了研究。本研究一方面能够完善关于高职预算管理的理论知识,另一方面能够切实指导大众传媒职业技术学院更好的进行预算管理,并为更多类似学院提供借鉴,具有较强的实际意义。本文首先分析了大众传媒职业技术学院现有预算管理上存在的问题及原因,运用平衡计分卡细化和完善了其预算管理的具体目标与考评指标,重点探讨了改进该学院预算管理体系构成中的目标体系、组织体系和编制体系、执行与监控体系、考评体系,从而更有效地指导该学院预算管理的实践,以期能够促进大众传媒学院达到更好的预算管理效果。
[Abstract]:The thought of budget management in foreign countries has been mature, and has been widely used in real life, and more attention has been paid to this advanced thought in our country. Since the reform and opening up, with the strong support of the government, China's educational reform continues to deepen and develop, higher vocational colleges also have a good opportunity for development. At the same time, due to the short construction time of higher vocational colleges, most of the current budget management systems are not sound enough, for example, there are some problems such as the disconnection between the target system and the strategy, and so on. In order to solve the contradiction between the requirements of the rapid development of higher vocational colleges and the imperfect financial management, budget, as the core role of financial management in higher vocational colleges, needs to be strengthened. It is necessary for the college to improve its own budget management. Optimize the allocation of educational resources, improve the use of funds to ensure comprehensive, coordinated and sustainable development of college education. In this study, the current advanced budget management theory combined with the budget management cases at home and abroad is analyzed in detail, and its budget management system is studied by taking the vocational and technical college of mass media as an example. On the one hand, this research can improve the theoretical knowledge about the budget management of higher vocational education, on the other hand, it can guide the vocational and technical college of mass media to carry on the budget management better, and provide reference for more similar colleges, which has a strong practical significance. This paper first analyzes the existing problems and reasons of the budget management in the vocational and technical college of mass media, and makes use of the balanced scorecard to refine and improve the specific objectives and evaluation indexes of its budget management. This paper mainly discusses the goal system, organization system and compilation system, execution and monitoring system, evaluation system in the construction of the college's budget management system, so as to guide the practice of the college's budget management more effectively. In order to promote the mass media college to achieve better budget management results.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5
[Abstract]:The thought of budget management in foreign countries has been mature, and has been widely used in real life, and more attention has been paid to this advanced thought in our country. Since the reform and opening up, with the strong support of the government, China's educational reform continues to deepen and develop, higher vocational colleges also have a good opportunity for development. At the same time, due to the short construction time of higher vocational colleges, most of the current budget management systems are not sound enough, for example, there are some problems such as the disconnection between the target system and the strategy, and so on. In order to solve the contradiction between the requirements of the rapid development of higher vocational colleges and the imperfect financial management, budget, as the core role of financial management in higher vocational colleges, needs to be strengthened. It is necessary for the college to improve its own budget management. Optimize the allocation of educational resources, improve the use of funds to ensure comprehensive, coordinated and sustainable development of college education. In this study, the current advanced budget management theory combined with the budget management cases at home and abroad is analyzed in detail, and its budget management system is studied by taking the vocational and technical college of mass media as an example. On the one hand, this research can improve the theoretical knowledge about the budget management of higher vocational education, on the other hand, it can guide the vocational and technical college of mass media to carry on the budget management better, and provide reference for more similar colleges, which has a strong practical significance. This paper first analyzes the existing problems and reasons of the budget management in the vocational and technical college of mass media, and makes use of the balanced scorecard to refine and improve the specific objectives and evaluation indexes of its budget management. This paper mainly discusses the goal system, organization system and compilation system, execution and monitoring system, evaluation system in the construction of the college's budget management system, so as to guide the practice of the college's budget management more effectively. In order to promote the mass media college to achieve better budget management results.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5
【参考文献】
相关期刊论文 前10条
1 余小平,孔志锋;在我国实行绩效预算的设想[J];财政研究;2004年02期
2 牟树青,于主Y，
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