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论文编号：	10514
作者编号：	2120163198
上传时间：	2018/12/6 19:05:00
中文题目：	A科研单位项目预算精益化研究
英文题目：	Research on Lean Method for Projects Budget in A Scientific Research Institutions
指导老师：	边泓
中文关键字：	科研项目；预算管理；精益思想；作业预算管理
英文关键字：	Scientific research project; Budget management; Lean management; Operation budget management
中文摘要：	随着我国对科研领域的投入逐年增加，如何管理好科研经费也日益成为一项重要的工作。A科研单位近年承接了大量的科研项目，并使用预算的方式对科研经费进行管理。然而，A单位科研项目现有的科研经费预算管理水平似乎难以满足国家监管以及自我监管的需要，在预算管理环节存在预算松弛、缺乏预算调整机制、缺乏奖惩措施等一系列问题。 针对A单位之前的预算管理工作的出现问题，本文以A单位承接的B项目为案例，提出建立更加精益化的预算管理体系，涉及到预算管理的预算制定、预算评价等环节。从A单位现有的预算管理问题出发，提出将预算各流程进行梳理细化，以科研任务的各项工作作为预算管理的基础。在预算制定环节，借鉴作业预算管理的思想将科研任务所有工作分解为科研设计分析工作以及小型验证实验、中型验证实验、大型验证实验等四大类工作。并计算各工作的单次成本，并乘以预计的工作次数，汇总统计出各项科研费用的预算，以便更好地解决预算松弛问题以及预算调整问题。在预算评价阶段，借鉴管理会计标准成本的思想，将科研预算偏差依次分解为工作次数差异、工作强度差异、费率差异等因素进行多维度分析，为激励奖惩提供量化的数据支持。 本文在总结相关文献结论的基础上，创新性地提出科研单位在科研项目采用精益管理的概念，并结合案例的形式较为详细地进行说明，对于科研单位项目预算管理具有一定的应用意义。
英文摘要：	With the increasing investment in the field of scientific research from our country, how to manage research funds has become an important task. A Scientific Research Institutions have carried on a large number of scientific research projects in recent years, and managed these scientific research funds by Research budget. However, the existing management level of scientific research budget of A Institutions seems to be difficult to meet the needs of supervision and self-regulation. In some budget management areas, there are such problems as Budget slack, lack of budgetary adjustment mechanism, lack of reward and punishment measures and a series of problems In view of the existing budget management problems of A Institutions, this paper takes the B research project of A Institutions as an example, proposes to establish a refined budget management system, involving three part of budget management processes as budget formulation, research cost accounting, budget evaluation. First of all, begin with the problems of existing budget management, this paper proposes to refine and summary the research work processes, and take the research work as the basis of budget management. In order to solve budgetary slack and budget adjustment problems, in the process of budget formulation this paper learn from the idea of operation budget management, and divided all the research work into four categories: Research & design analysis, Small-scale, Medium-scale and Large-scale experiment. And calculate the single work cost first, and multiply by estimated work times, and calculate the budget of the scientific research costs. In the process of budget evaluation, Reference Management accounting theory of responsibility cost, Interpreted Budget execution deviation as Working frequency difference, Working strength difference, Cost rate difference, Providing more information for decision. Based on summarizing the conclusions of relevant research findings, this paper innovatively puts forward specific ideas of fine budget management of scientific research projects in the way of case analysis, which is of reference significance to budget management of scientific research institutions.
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