科研事业单位全面预算管理问题研究
发布时间：2018-12-19 19:40
【摘要】：科研事业单位作为我国特殊的事业单位，承担科研任务、研究技术问题，对国防建设和社会发展中涉及到关键技术问题的出谋划策，对国民经济有着至关重要的作用。长期以来其主要的资金来自于财政拨款。但在市场经济条件下，这种资金模式已经适应不了自身的需求，为了更好地促进自身的发展，科研事业单位凭借自身的技术、资源优势,逐步参与到了市场竞争中来。不少单位也逐渐进行转型，由单纯的公益性和社会性单位向营业性和开放性单位转变，经营目的也随着改变，实现了资金来源多样性，自给率不断提高。随着科教兴国战略的实施，国家对科研事业单位的投入也随着增加，科研事业单位也获得了越来越多的经费，其来源的多样性也不断提升，这就对科研事业单位的管理提出了新的标准。 近年来，为了促进社会主义市场经济的发展，我国进行了机构体制全面而又深入的改革。财政部门也进行了相应的调整，，利用部门预算、国库集中支付和政府采购等方法,促进财政支出管理体系的发展和完善，为政府资金作用的发挥创造更好的条件。这些政策措施的推行极大地改善了科研事业单位的管理的外部环境，这也潜移默化的推进了科研事业单位实行全面预算管理。全面预算管理作为科研事业单位加强内部控制和管理的有效手段,其重要性和紧迫性日益突显。 本文在总结梳理国内外相关文献资料与研究成果的基础上，采用多学科交叉的方式，综合运用会计学等其他相关学科的理论观点、方法与研究成果，结合国内外全面预算管理的发展概况，从宏观、微观层面深入分析，采用理论分析与实践分析相结合、比较分析与案例分析相结合的方法，通过深入分析当前我国事业单位全面预算管理实施实践中的主要现实问题，结合H研究院的实际案例分析，提出了完善对策。
[Abstract]:As a special institution in our country, scientific research institutions undertake scientific research tasks and study technical problems, which play an important role in national defense construction and social development. Its main funding has long come from financial allocations. However, under the condition of market economy, this kind of capital mode can not meet the demand of oneself. In order to promote its own development better, scientific research institutions gradually participate in the market competition by virtue of their own technology and resource advantage. Many units have gradually transformed from simple public welfare and social units to business and open units. The purpose of operation has changed with the change of financial resources and the self-sufficiency rate has been continuously improved. With the implementation of the strategy of rejuvenating the country through science and education, the state's investment in scientific research institutions has also increased, and scientific research institutions have also received more and more funds, and the diversity of their sources has also been continuously enhanced. This puts forward a new standard for the management of scientific research institutions. In recent years, in order to promote the development of the socialist market economy, China has carried out a comprehensive and in-depth reform of the institutional system. The finance department has also carried on the corresponding adjustment, uses the department budget, the treasury centralized payment and the government procurement and so on, promotes the development and the consummation of the financial expenditure management system, creates the better condition for the government funds function. The implementation of these policies and measures has greatly improved the external environment of the management of scientific research institutions, which has also pushed forward the overall budget management of scientific research institutions. As an effective means for scientific research institutions to strengthen internal control and management, the importance and urgency of overall budget management are becoming increasingly prominent. On the basis of summing up and combing the relevant literature and research results at home and abroad, this paper adopts a multidisciplinary approach, synthetically applies the theoretical viewpoints, methods and research results of accounting and other related disciplines. Combined with the general situation of the development of comprehensive budget management at home and abroad, from the macro and micro level in-depth analysis, using the combination of theoretical analysis and practical analysis, comparative analysis and case analysis combined methods, Based on the analysis of the main practical problems in the implementation of comprehensive budget management in China's public institutions and the practical case study of H Research Institute, the author puts forward the perfect countermeasures.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6
本文编号：2387360
[Abstract]:As a special institution in our country, scientific research institutions undertake scientific research tasks and study technical problems, which play an important role in national defense construction and social development. Its main funding has long come from financial allocations. However, under the condition of market economy, this kind of capital mode can not meet the demand of oneself. In order to promote its own development better, scientific research institutions gradually participate in the market competition by virtue of their own technology and resource advantage. Many units have gradually transformed from simple public welfare and social units to business and open units. The purpose of operation has changed with the change of financial resources and the self-sufficiency rate has been continuously improved. With the implementation of the strategy of rejuvenating the country through science and education, the state's investment in scientific research institutions has also increased, and scientific research institutions have also received more and more funds, and the diversity of their sources has also been continuously enhanced. This puts forward a new standard for the management of scientific research institutions. In recent years, in order to promote the development of the socialist market economy, China has carried out a comprehensive and in-depth reform of the institutional system. The finance department has also carried on the corresponding adjustment, uses the department budget, the treasury centralized payment and the government procurement and so on, promotes the development and the consummation of the financial expenditure management system, creates the better condition for the government funds function. The implementation of these policies and measures has greatly improved the external environment of the management of scientific research institutions, which has also pushed forward the overall budget management of scientific research institutions. As an effective means for scientific research institutions to strengthen internal control and management, the importance and urgency of overall budget management are becoming increasingly prominent. On the basis of summing up and combing the relevant literature and research results at home and abroad, this paper adopts a multidisciplinary approach, synthetically applies the theoretical viewpoints, methods and research results of accounting and other related disciplines. Combined with the general situation of the development of comprehensive budget management at home and abroad, from the macro and micro level in-depth analysis, using the combination of theoretical analysis and practical analysis, comparative analysis and case analysis combined methods, Based on the analysis of the main practical problems in the implementation of comprehensive budget management in China's public institutions and the practical case study of H Research Institute, the author puts forward the perfect countermeasures.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6
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