H技师学院预算管理问题及对策
发布时间：2021-11-17 22:38
现代产业战略体系建设步伐新常态下,职业技工院校的发展逐渐被重视起来,技工院校在资金方面的需求量与流动量不断加大。如果对预算管理不重视,会影响组织和员工工作效率,阻碍技工院校的可持续健康发展。根据新的《预算法》修正要求,各级、各部门应建立健全全面规范,公开透明预算制度。但因预算法没有预算管理内容实施细则解释,H技师学院缺乏全面预算管理理论指导,原有的预算工作模式造成的信息沟通不畅等原因,导致编制粗糙,预算管理效率不高,也因绩效考核、监督机制不完善,使得学院教职工和学生的满意度没有提升,无法促进学院内涵发展建设。本文从预算管理理论入手,针对H技师学院预算管理现状和预算管理中存在的间题及原因进行研究分析。通过国内外对高校、事业单位预算管理方面的相关文献研究,采用案例分析法、现场访谈法、文献分析法等,对全面预算管理的相关的理论进行梳理。得出以下结论:首先,公办技工院校应采取全面预算管理体系战略。其次,建立全面预算管理组织文化,再次,完善预算编制、执行、绩效考评、监督制度,第四,加强对预算相关人员的培训,提高素质。技工院校通过全面预算管理的实施,才能提高资源高效配置。才能办好学,教好书,育好人。
【文章来源】：广东外语外贸大学广东省
【文章页数】：89 页
【学位级别】：硕士
【文章目录】：
ABSTRACT
摘要
LIST OF ABBREVIATIONS
Chapter 1 Introduction
1.1 Research Background
1.2 Research Objectives
1.3 Research Significance
1.4 Research Methods
1.4.1 Literature Review
1.4.2 Case Study
1.4.3 Combination of Interview and Observation
1.5 Paper Structure and Technical Route
Chapter 2 Literature Review
2.1 Basic Conepts
2.1.1 Budget Management
2.1.2 Comrprehensive Budget Management
2.1.3 Performance Budget Management
2.2 Domestic and Overseas Research results
2.2.1 Research on the budget management in profit-makingorganizations
2.2.2 Research on the budgetmanagement of non-profit organizations
2.2.3 Comments on the previous jesearches and the contribution of thisstudy
Chapter 3 Case Description
3.1 H Techuical College And Its Campus
3.2 Stahis quo of budget management in H Technician College
3.2.1 H school’s cuireot budget management approach
3.2.2 Effect af the College's Current Budget Management Approach
3.2.3 Deviations and problems in the current budget management of H technical College
Chapter 4 Case Analysis
4.1 Major Problems in Budget management of H technical College
4.1.1 Limitatioiis of Budget Management
4.1.2 Rough budgeting
4.1.3 Insufficient Information Disclosiire
4.1.4 The Problem of Qne-size-fits-all Budget
4.1.5 Failure to Judge The Merils And Demerits of The Budget
4.1.6 Law Efficiency at Budget Sjelaled Staff
4.2 Problem Analysis in Budget Management of H technical College
4.2.1 Unaware af the importance af comprehensive budget
4.2.2 The budget prepantion system with no "strategic flunking"
4.2.3 Lack of Management Qrganiution. Cultnre Generates, No Joint Efforts of the College
4.2.4 The medicial for budget preparation is with simplicity and not scientific
4.2.5 Imperfect Perfornunce Evaluation without Clear Supervision And Incentive Mechamism
4.2.6 Insufficient Quality and Innavation Ability af Budget Management Team
Chapter 5 Suggestions
5.1 Suggestions and Measures for Budget Management in H Technician College
5.1.1 Building an Effective Comprehensive Budget Management System
5.1.2 Strengthening Shategic Thinking in Comprehensive Budget Management
5.1.3 Improve the budget preparation system and establish a camprehensive budget management organization culture
5.1.4 Improve the budget information management guarantee mechanism
5.1.5 Improve the performance evaluation,supervision and incentivemechanism of budget preparation
5.1.6 Strengthen the construction of budget management team
Chapter 6 Conclusion and Research Prospects
6.1 Research conclusions
6.2 Inadequacy of this article
REFERENCE
本文编号：3501759
【文章来源】：广东外语外贸大学广东省
【文章页数】：89 页
【学位级别】：硕士
【文章目录】：
ABSTRACT
摘要
LIST OF ABBREVIATIONS
Chapter 1 Introduction
1.1 Research Background
1.2 Research Objectives
1.3 Research Significance
1.4 Research Methods
1.4.1 Literature Review
1.4.2 Case Study
1.4.3 Combination of Interview and Observation
1.5 Paper Structure and Technical Route
Chapter 2 Literature Review
2.1 Basic Conepts
2.1.1 Budget Management
2.1.2 Comrprehensive Budget Management
2.1.3 Performance Budget Management
2.2 Domestic and Overseas Research results
2.2.1 Research on the budget management in profit-makingorganizations
2.2.2 Research on the budgetmanagement of non-profit organizations
2.2.3 Comments on the previous jesearches and the contribution of thisstudy
Chapter 3 Case Description
3.1 H Techuical College And Its Campus
3.2 Stahis quo of budget management in H Technician College
3.2.1 H school’s cuireot budget management approach
3.2.2 Effect af the College's Current Budget Management Approach
3.2.3 Deviations and problems in the current budget management of H technical College
Chapter 4 Case Analysis
4.1 Major Problems in Budget management of H technical College
4.1.1 Limitatioiis of Budget Management
4.1.2 Rough budgeting
4.1.3 Insufficient Information Disclosiire
4.1.4 The Problem of Qne-size-fits-all Budget
4.1.5 Failure to Judge The Merils And Demerits of The Budget
4.1.6 Law Efficiency at Budget Sjelaled Staff
4.2 Problem Analysis in Budget Management of H technical College
4.2.1 Unaware af the importance af comprehensive budget
4.2.2 The budget prepantion system with no "strategic flunking"
4.2.3 Lack of Management Qrganiution. Cultnre Generates, No Joint Efforts of the College
4.2.4 The medicial for budget preparation is with simplicity and not scientific
4.2.5 Imperfect Perfornunce Evaluation without Clear Supervision And Incentive Mechamism
4.2.6 Insufficient Quality and Innavation Ability af Budget Management Team
Chapter 5 Suggestions
5.1 Suggestions and Measures for Budget Management in H Technician College
5.1.1 Building an Effective Comprehensive Budget Management System
5.1.2 Strengthening Shategic Thinking in Comprehensive Budget Management
5.1.3 Improve the budget preparation system and establish a camprehensive budget management organization culture
5.1.4 Improve the budget information management guarantee mechanism
5.1.5 Improve the performance evaluation,supervision and incentivemechanism of budget preparation
5.1.6 Strengthen the construction of budget management team
Chapter 6 Conclusion and Research Prospects
6.1 Research conclusions
6.2 Inadequacy of this article
REFERENCE
本文编号：3501759
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