我国高校预算松弛成因及解决路径研究

发布时间：2018-05-13 12:04

本文选题：预算松弛 + 预算强调　；参考：《南京工业大学》2015年硕士论文

【摘要】：预算是高校进行资源管理、增加资源使用效率以及加快高校战略发展重要的管理方式之一。但是预算松弛的存在,使得高校存在资源使用效率低下、浪费严重等问题,这些都严重阻碍了高校自身及我国教育事业的发展。由于高校预算涉及到全校上下各个部门的工作,因此预算松弛的成因具有多样性和复杂性。目前国内外的研究主要是对企业,鲜有专门针对高校预算松弛成因的探究。为了减少高校预算松弛,使得高校预算管理更好地发挥其作用,本研究依据高校预算管理工作的实际情况,对预算松弛的成因进行全面探索和分析。首先,根据委托代理理论和行为科学理论归纳出预算松弛的成因;再次,对已有文献的回顾研究,总结出可能导致高校预算松弛的原因,构建高校预算松弛的成因模型;最后,通过问卷调查收集数据,并使用结构方程对其进行验证性因素分析。本课题运用SPSS和AMOS数据分析软件对数据进行统计计量;研究目标为高校预算管理提供一定的指导作用。本课题的主要研究工作和结论如下:(1)对国内外现有文献进行回顾和评价,总结了目前对预算松弛成因的研究;(2)对高校预算松弛的成因进行基本理论分析,阐述高校预算松弛的概念,并提出了相关的研究假设,建立高校预算松弛的成因模型;(3)针对本研究设计调查问卷,具体介绍了问卷设计和数据分析方法;(4)介绍样本的基本情况及问卷发放和回收情况,并对收集的数据进行信度和效度分析、描述性统计分析和差异分析;(5)使用结构方程对研究假设进行验证性因素分析,实证结果表明:高校预算参与和预算强调不仅导致预算松弛的形成,同时也会促进预算公平的建立;高校工作人员的个人因素可以抑制预算松弛的产生;高校预算公平对预算强调和预算松弛的中介作用显著;(6)根据实证分析结果以及高校预算管理实际情况,提出了相关建议:高校应重视对预算管理工作人员的培养和发展,使其正确认识到高校预算管理工作的重要性;高校应将预算管理与战略发展相结合,“年度部门预算”与“滚动预算”相结合;高校应建立预算管理信息跟踪系统,健全预算反馈机制;高校应慎重确定工作人员参与预算编制的程度和方式。
[Abstract]:Budget is one of the most important ways to manage resources, increase the efficiency of using resources and accelerate the strategic development of colleges and universities. However, the existence of budget relaxation makes colleges and universities have problems such as inefficient use of resources and serious waste. These problems have seriously hindered the development of education in colleges and universities and in our country. As the budget of colleges and universities involves the work of all departments, the causes of budget relaxation are diverse and complex. At present, the research at home and abroad is mainly on the enterprises, few of which are specifically aimed at the causes of university budget relaxation. In order to reduce the university budget slack and make the university budget management play its role better, according to the actual situation of the university budget management, this study makes a comprehensive exploration and analysis on the causes of the budget slack. First of all, according to the principal-agent theory and behavioral science theory to sum up the causes of budget relaxation; thirdly, review the existing literature, sum up the possible causes of university budget relaxation, build the formation model of university budget relaxation; finally, The data were collected by questionnaire, and the structural equation was used to analyze the factors. This subject uses SPSS and AMOS data analysis software to carry on the statistical measurement to the data, and the research goal provides the certain instruction function for the university budget management. The main research work and conclusions of this subject are as follows: (1) reviewing and evaluating the existing literature at home and abroad, summarizing the current research on the cause of budget relaxation in colleges and universities, and making a basic theoretical analysis on the causes of budget relaxation in colleges and universities. This paper expounds the concept of budget relaxation in colleges and universities, and puts forward some relevant research hypotheses, and establishes a contributing model of budget relaxation in colleges and universities. It introduces the basic situation of the sample, the distribution and recovery of the questionnaire, and analyzes the reliability and validity of the collected data. Descriptive statistical analysis and difference analysis are used to verify the hypothesis of the research. The empirical results show that the budget participation and budget emphasis not only lead to the formation of budget relaxation. At the same time, it will also promote the establishment of budget fairness. Based on the results of empirical analysis and the actual situation of budget management in colleges and universities, this paper puts forward some relevant suggestions: colleges and universities should attach importance to the training and development of budget management staff. To make it realize correctly the importance of budget management in colleges and universities, to combine budget management with strategic development, to combine "annual department budget" with "rolling budget", and to establish a budget management information tracking system. It is necessary for colleges and universities to carefully determine the degree and mode of staff participation in budget preparation.
【学位授予单位】：南京工业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：G647.5

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