A职院全面预算管理体系的设计研究

发布时间：2018-01-29 22:39

本文关键词： 高职院校全面预算管理高校财务　出处：《西北大学》2014年硕士论文　论文类型：学位论文

【摘要】：全面预算管理是以战略目标为导向,通过从预算编制开始到具体执行到过程控制到绩效考评到奖罚措施等一系列活动,达到实现经济利益最大化的一种预算管理模式。如何行之有效的解决这些问题,并且使学校在预算管理模式中开辟更科学更高层次之路,本文就此进行了详细深入探索。本文通过对国内外全面预算管理理论与实践的分析,结合我国大学预算管理的特点,以A职院为研究对象,首先对A职院的发展概况、学院的组织结构、学院预算管理的现状进行了介绍,然后系统分析了A职院在预算管理方面存在的问题,主要包括预算管理与发展战略脱节、预算编制过程中存在不足、预算执行与控制不够严谨、预算考核不够全面且缺少激励。在此基础上,针对这些问题,提出了A职院全面预算管理的指导思路,对A职院全面预算管理的目标体系、组织体系与编制流程进行了优化,同时加强了预算管理的执行与监控体系,并进一步完成了预算管理的考评体系。为A职院构建系统完善的全面预算管理模式体系提供了有用的理论价值和实践价值。本论文的研究结论：联系A职院财务管理的内容和特点,提出了在A职院实施全面预算管理的优化方案,虽然在A职院对实施这一管理模式还存在局限性,然而只要及时更新观念,克服在实施过程中的一个个难题,逐步改革与完善,那么在不久的将来,这种更科学、更系统的管理机制能更充分地运用到A职院中,并且发挥它应有的作用。
[Abstract]:Comprehensive budget management is a series of activities from budget preparation to concrete implementation to process control to performance evaluation to reward and punishment measures, which are guided by strategic objectives. How to effectively solve these problems, and make the school in the budget management mode to open up a more scientific and higher level of road. This article has carried on the detailed thorough exploration. Through the analysis of the theory and practice of comprehensive budget management at home and abroad, combined with the characteristics of university budget management in China, this paper takes the A Vocational College as the research object, first of all, the general situation of the development of the Vocational College of A, the organizational structure of the College. The present situation of the college budget management is introduced, and then the problems in the budget management are systematically analyzed, including the disconnection between the budget management and the development strategy, and the deficiencies in the budget preparation process. Budget execution and control is not strict enough, budget assessment is not comprehensive and lack of incentives. On this basis, in view of these problems, put forward a comprehensive budget management guidelines. It optimizes the target system, organization system and compilation process of the total budget management of the A Vocational College, and strengthens the execution and monitoring system of the budget management. Furthermore, the evaluation system of budget management is completed, which provides a useful theoretical and practical value for the construction of a comprehensive budget management model system. The conclusion of this paper: according to the contents and characteristics of the financial management in the Vocational College of A, this paper puts forward the optimization scheme of implementing the overall budget management in the Vocational College of A, although there are still limitations in the implementation of this management model in the Vocational College of A. However, as long as the concept of timely updating, overcoming the difficulties in the implementation process, gradual reform and improvement, then in the near future, this more scientific, more systematic management mechanism can be more fully used in the Vocational College. And play its due role.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：G717.5

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