C高等职业院校财务预算管理现状与优化研究

发布时间：2019-01-02 13:29

【摘要】：预算管理属于高职院校经费管理中非常重要的环节,预算管理的效果对学院正常运转、经济工作的重大问题、远期与近期目标的实现有着直接影响。本文以C高职院校为例,从分析预算管理方法等问题入手,应用实证法对C高职院校预算管理的现状及存在的问题进行分析,并针对性提出优化措施与建议。对于加强高职院校的预算管理,合理筹措、分配、使用办学资金,有重要的理论意义与直接实践指导价值。本文的思路是：提出问题、分析问题、再解决问题。首先对本文研究的意义和必要性进行简要阐明,其次在典型调查的基础上,结合对前人已有的研究成果的分析与学习,综合应用一系列方法,主要有定性分性和对比分析法,指出C高职院校预算管理中存在的问题、分析其中原因、提出解决办法,以此建立有关预算编制、执行、评价体系。本文的内容共有四章,每章相关内容及观点如下：第一章绪论,简述文章研究的目的、研究内容、研究方法和本文的研究框架。第二章国内外预算管理研究现状,主要从预算管理的相关概念等方面对前人已有的研究成果进行总结、学习。第三章C高职院校预算管理的现状及其原因分析。分析认为,C高职院校目前执行的预算管理存在一系列问题,即各部门对预算管理的参与度不够、观念淡薄；预算编制的方法不够科学,预算编制的项目不够完整；预算执行力度不够强,预算调整随意性大；资金使用效益缺乏考评。最后对C高职院校财务预算管理进行优化研究。通过上述对问题及原因的分析,针对性的提出优化措施及建议。首先应进行预算编制的科学合理规划,编制科学的年度财务预算是加强预算管理的关键所在,由此可得出预算编制重要性；然后应强化预算执行与控制,预算执行过程必须严格要求落到实处,将有限的资金效益最大化；再应加强预算的分析与评价,创建一套完整的预算评价体系,主要是对预算执行情况进行评价。理论与实务操作指导性强,以促使高职院校的预算管理效果得以真正提升。从本文最终的研究结果来看,本论文的写作意图有了充分的体现,本文的研究结果对于高职院校财务预算水平的提高有非常重要的理论与实务指导意义,能从根本上改进高职院校预算管理的效果。当然,由于个人知识结构的局限性,在研究时有点力不从心,理解还缺乏深度,本文也还存在不足之处。
[Abstract]:Budget management is a very important link in the fund management of higher vocational colleges. The effect of budget management has a direct impact on the normal operation of the college, the major problems of economic work, and the realization of long-term and short-term goals. This article takes C higher vocational college as an example, starts with the analysis of budget management methods, and applies the empirical method to analyze the present situation and existing problems of budget management in C higher vocational colleges, and puts forward some optimization measures and suggestions. It has important theoretical significance and direct practical guiding value for strengthening budget management, reasonably raising, allocating and using school funds in higher vocational colleges. The train of thought of this article is: raise problem, analyze problem, solve problem again. First of all, the significance and necessity of this study are briefly expounded. Secondly, on the basis of typical investigation, combined with the analysis and study of the previous research results, a series of methods are comprehensively applied, including qualitative analysis and comparative analysis. This paper points out the problems existing in the budget management of C higher vocational colleges, analyzes the causes among them, and puts forward some solutions, so as to establish the system of budget compilation, execution and evaluation. There are four chapters in this paper. The relevant contents and viewpoints of each chapter are as follows: the first chapter introduces the purpose, research content, research methods and the research framework of this paper. In the second chapter, the current situation of budget management research at home and abroad, mainly from the budget management related concepts and other aspects of previous research results are summarized, learning. Chapter III: analysis of the current situation and causes of budget management in higher vocational colleges. The analysis shows that there are a series of problems in the budget management currently implemented in C higher vocational colleges, that is, the participation of various departments in budget management is not enough, the concept is weak, the method of budget preparation is not scientific enough, and the budget preparation items are not complete enough; Budget implementation is not strong enough, budget adjustment random; lack of evaluation of the use of funds. Finally, the financial budget management of C higher vocational colleges is optimized. Through the above analysis of the problems and causes, targeted optimization measures and suggestions. First of all, the scientific and rational planning of budget should be carried out, and the scientific annual financial budget is the key to strengthen budget management, so the importance of budget preparation can be obtained. Then the budget execution and control should be strengthened, and the budget execution process must be carried out strictly to maximize the limited value of funds. Furthermore, the analysis and evaluation of budget should be strengthened, and a complete budget evaluation system should be established. The theory and practice are instructive in order to promote the effect of budget management in higher vocational colleges. From the final research results of this paper, the writing intention of this paper has been fully reflected. The research results of this paper have very important theoretical and practical guiding significance for the improvement of the financial budget level of higher vocational colleges. It can fundamentally improve the effect of budget management in higher vocational colleges. Of course, due to the limitations of personal knowledge structure, the research is a little weak, understanding is also lack of depth, this paper also has some shortcomings.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G717.5

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