珠海城市职业技术学院财务预算管理改进研究

发布时间：2018-02-28 11:46

本文关键词： 职业技术学院预算管理预算编制预算执行　出处：《湖南大学》2015年硕士论文　论文类型：学位论文

【摘要】：预算管理属于高职院校经费管理中十分关键的环节,高校预算管理的作用是高校教学运转、科研工作的重大问题,对近期与远期战略目标的实现起着关键的影响。论文以珠海城市职业技术学院为例,以研究高校预算管理方法等问题着手,以珠海城市职业技术学院财务预算管理的现状和存在问题为实例进行研究分析,有针对性的给出优化措施和建议。研究有利于强化高等学校的预算管理,科学筹措、分配和使用教育资金,有一定的理论意义和积极的实践指导价值。本文的内容可分为四个部分:首先是导论部分。提出本文的研究背景和意义,在分析研究背景以及国内外研究现状的基础上,提出本文的研究内容和方法。其次是对高校财务预算管理的相关理论进行介绍。本部分在围绕研究目的和对象的前提下,对高校财务预算管理的相关理论和基本内容进行了介绍和阐释。紧接着是分析珠海城市职业技术学院财务预算管理存在的问题和成因。研究得出,珠海城市职业技术学院目前的财务预算管理存在比较多的问题,包括各预算单位观念淡薄、对预算管理的参与程度不够;预算编制的项目并不完整;预算编制采用的方法不够科学,预算调整较为随意,预算执行力度不强;预算资金的使用效益缺乏评价与考评。最后对珠海城市职业技术学院财务预算管理的优化进行研究,提出优化的建议和措施,主要包括:对预算编制进行科学合理的规划,加强预算执行与控制,加强预算管理的分析与评价,建立起一套完备的预算评价体系,关键是要对预算执行的情况施行评价。
[Abstract]:Budget management is a key link in the management of funds in higher vocational colleges. The function of budget management in colleges and universities is an important issue in the operation of teaching and scientific research in colleges and universities. This paper takes Zhuhai City Vocational and Technical College as an example to study the budget management methods of colleges and universities. Taking the current situation and existing problems of financial budget management in Zhuhai City Vocational and Technical College as an example, the paper gives the optimization measures and suggestions. The research is helpful to strengthen the budget management of higher education institutions and raise funds scientifically. The allocation and use of educational funds have certain theoretical significance and positive practical guiding value. The content of this paper can be divided into four parts: first, the introduction part. On the basis of analyzing the research background and the current research situation at home and abroad, this paper puts forward the research contents and methods of this paper. Secondly, it introduces the related theories of financial budget management in colleges and universities. This paper introduces and explains the relevant theories and basic contents of financial budget management in colleges and universities, and then analyzes the problems and causes of financial budget management in Zhuhai City Vocational and Technical College. At present, there are many problems in the financial budget management of Zhuhai City Vocational and Technical College, including the weak concept of each budget unit, the insufficient participation in budget management, the incomplete budget preparation project, the lack of participation in the budget management, and the lack of participation in the budget management. The budgeting method is not scientific enough, the budget adjustment is more random, the budget execution is not strong, the budget funds use benefit is short of evaluation and appraisal. Finally, the optimization of the financial budget management of Zhuhai City Vocational and Technical College is studied. Some suggestions and measures are put forward, including scientific and reasonable planning for budget preparation, strengthening budget execution and control, strengthening analysis and evaluation of budget management, and establishing a complete budget evaluation system. The key is to evaluate the execution of the budget.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：G717.5

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