高校预算管理的问题与对策

发布时间：2018-09-07 10:32

【摘要】：为了适应中央财政改革的进程,教育体制也在发生变革。高校办学规模扩大,经费来源多渠道发展,如何管好用好这些资金,如何提高资金使用效益、如何加速高校的管理水平,都是目前亟待解决的问题。预算是一种管理方法,也是一种有效的管理机制。预算管理水平的提高是高校长远发展的必要条件之一,高校必须颠覆传统预算管理观念,加强预算管理在高校日常管理中的地位及作用。本文在梳理高校预算管理的概念基础上,论述了高校预算管理的起源和发展,相关的制度文献,举例阐述了国外高校的预算管理经验和启发。然后重点分析了S大学的实际情况,通过实地调查,并列举了2014年度-2015年度的统计数据,详细分析了S大学在收入和支出预算中的现实问题和预算全过程中的制度和流程上的缺陷。最后以问题为导向,提出高校预算管理的优化措施:进一步完善预算编制、执行、监督“三权”分离原则、预算审查程序公开原则、开放式预算与师生参与原则等;动态循环的模式是基于PDCA的质量管理办法为基础,与高校预算管理地编制、执行、监督、分析评价等环节相契合,从而改变一直以来的静态管理,希望能构建一个更灵活、更完善的管理模式;信息化建设是基于财务管理系统的信息化基础上,独立出一个预算管理的系统,从基础数据采集、预算编制、预算修改、预算执行、控制、评价和反馈等方面来逐一构建;最后,预算绩效评价体系的建立基础就是各种绩效指标的建立,从而能公平、公正地进行预算的分析评价,减少执行中的矛盾。
[Abstract]:In order to adapt to the process of the central financial reform, the educational system is also undergoing changes. The scale of running a university is expanding, the sources of funds are developing in many ways, how to manage and use these funds well, how to improve the efficiency of the use of funds, how to speed up the management level of colleges and universities, are all urgent problems to be solved. The improvement of the level of budget management is one of the necessary conditions for the long-term development of colleges and universities. Colleges and universities must subvert the traditional concept of budget management and strengthen the status and role of budget management in the daily management of colleges and universities. The system literature illustrates the experience and Enlightenment of budget management in foreign universities and colleges. Then it focuses on the analysis of the actual situation of S University. Through field investigation, it lists the statistical data from 2014 to 2015, and analyzes in detail the practical problems of S University in the income and expenditure budget and the deficiencies of the system and process in the whole budget process. Finally, based on the problem-oriented, this paper puts forward the optimization measures of university budget management: further improving the budget preparation, implementation, supervision of the separation of "three powers" principle, the principle of open budget review procedures, open budget and the participation of teachers and students; the dynamic cycle model is based on the PDCA quality management method, and the university budget management compilation. System, execution, supervision, analysis and evaluation are consistent, thus changing the static management, hoping to build a more flexible and perfect management model; informationization construction is based on the financial management system information, independent of a budget management system, from the basic data collection, budget preparation, budget revision, pre-budget Finally, the establishment of the budget performance evaluation system is based on the establishment of various performance indicators, so that the budget can be fairly and impartially analyzed and evaluated to reduce the contradictions in the implementation.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：G647.5

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