全面预算管理在新疆农业科研单位的应用研究

发布时间：2018-04-02 08:18

本文选题：农业科研　切入点：全面预算管理　出处：《新疆农业大学》2014年硕士论文

【摘要】：全面预算管理是被公认的能帮助企业实现战略目标的方法和工具。企业成功案例给我们的启示是:只要充分考虑农业科研院所的特殊性,并注意在具体的操作流程上与农业科研单位的业务特点相结合,全面预算管理理论就能在农业科研院所应用起来。农业科研单位致力于国家农业科学研究,对农业经济的发展产生着至关重要的影响,随着财政管理体制的变革,农业科研院所管理环境的重大变化,如何将全面预算管理的方法引入农业科研单位,提高预算资金、科研资金的使用效益,推动单位战略目标的实现,给农业科研单位预算管理提出了新的课题。本文首先阐述了研究的背景,明确研究目的,对国内外相关研究做了大量综述,详尽介绍全面预算管理的概念和理论体系,提出推行全面预算管理的必要性,并以新疆农业科学院为例分析预算管理历史发展状况,总结农业科研单位预算管理的特殊性,剖析农业科研院所预算管理中存在的问题,通过研究构建农业科研院所预算管理新模式,归纳全面预算管理的体系和框架,提出保障全面预算管理的措施。使全面预算管理达到主动事前规划、事中控制、事后监督,完善农业科研院所预算管理工作,形成科学的全面预算管理的循环体系,促进农业科研院所的健康发展。
[Abstract]:Comprehensive budget management is a recognized method and tool to help enterprises achieve their strategic goals. And pay attention to the combination of the specific operation process with the operational characteristics of agricultural scientific research units, and the comprehensive budget management theory can be applied in agricultural scientific research institutes. Agricultural scientific research units are committed to national agricultural scientific research, It has a vital influence on the development of agricultural economy. With the reform of the financial management system and the great change of the management environment of agricultural scientific research institutes, how to introduce the method of comprehensive budget management into agricultural scientific research units and raise budget funds, The utilization benefit of scientific research funds and the realization of the strategic goal of the unit bring forward a new subject for the budget management of agricultural scientific research units. Firstly, this paper expounds the background of the research, clarifies the purpose of the research, and makes a large review of the related research at home and abroad. The concept and theoretical system of comprehensive budget management are introduced in detail, and the necessity of carrying out comprehensive budget management is put forward. Taking Xinjiang Academy of Agricultural Sciences as an example, the historical development of budget management is analyzed, and the particularity of budget management in agricultural scientific research units is summarized. This paper analyzes the problems existing in the budget management of agricultural scientific research institutes, and summarizes the system and framework of overall budget management by studying and constructing a new model of budget management for agricultural scientific research institutes. The paper puts forward some measures to ensure the overall budget management. It can make the overall budget management achieve active planning, control in the event, supervision after the event, perfect the budget management work of the agricultural scientific research institutes, and form a scientific circulation system of the overall budget management. To promote the healthy development of agricultural research institutes.
【学位授予单位】：新疆农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F324.3;F810.6

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