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论文编号：	11053
作者编号：	2320170743
上传时间：	2019/12/4 19:29:13
中文题目：	事转企过程中的预算管理研究——以G单位为例
英文题目：	The Budget Management of Transforming Institution to Enterprise——Based on G Institution
指导老师：	李姝
中文关键字：	事业单位改革；事转企；预算管理
英文关键字：	Reform of institutions；Transforming institution to enterprise；Budget management
中文摘要：	党的十九大以来，我国国家机构改革进入新阶段，事业单位改革逐渐深化。G单位是住房保障领域的事业单位，在早期住房市场化改革中发挥了重要作用，但进入房改市场化后期，商业性金融机构的资本规模和业务范围迅速扩张，在支持住房消费中的作用越来越突出，原有的住房社会保障制度在覆盖范围和支持力度等方面显现出不足，在此背景下，G单位逐渐被推上改革的风口。住房金融是住房市场化的有机组成部分，住房政策性金融是住房保障的重要手段。在“多主体供应、多渠道保障、租购并举”的住房保障政策下，住房领域改革的指导思想逐渐明确，就是在现有住房保障制度基础上进行金融化改造，成立国家住宅政策性金融机构，以适应房地产市场健康平稳发展和新型城镇化快速发展的需求。G单位转制的一个方向就是类银行业金融机构，作为企业继续发挥住房保障作用。在转制为企业后，G单位的经营模式将发生较大变化，对照政策性银行和国有商业银行拓展相关资产业务和负债业务，适当引进市场竞争考核机制。为更好的适应这些变化，G单位需要调整其预算管理体系，使之服务于转制过程中的企业整体经营战略。 本文深入分析了G单位转制过程中内部和外部环境的变化，对比了转制前后G单位在经营战略方面的差异，以及事业单位和企业在预算管理体系的差异，据此总结出G单位转制后预算管理思路。本文首先对事业单位预算管理现状、事转企过程中预算管理体系调整、企业预算绩效评价体系、预算编制方法、预算控制、预算考核等文献进行研究和总结，将事业单位与企业预算进行对比分析，随后分析和介绍了G单位预算管理现状，后对G单位转企后在预算管理制度、预算管理方法、预算管理组织结构、预算管理监督与考核等方面存在的问题进行分析，最后从转变预算管理制度、优化预算管理方法、完善预算管理组织结构、健全预算管理指标考核体系等四方面提出了解决对策。
英文摘要：	Since the 19th National Congress of the Communist Party of China, the reform of national institutions in China has entered a new stage, and the reform of institutions has been gradually deepened.G institution is a public institution in the field of housing security, which played an important role in the early housing marketization reform, but in the late stage of housing reform marketization, the capital scale and business scope of commercial financial institutions expanded rapidly, and the effecton supporting housing consumption became more and more prominent. The original housing social security system in the support of the strength tends to be weakened, in this context, the G institution is gradually pushed on the reform of the wind. Housing finance is an integral part of the housing market, housing policy finance is an important means of housing security. Under the housing security policy of "multi-subject supply, multi-channel guarantee, rent-to-buy", the guiding ideology of housing reform is gradually clear, that is, on the basis of the existing housing security system, establish a national housing policy financial institutions to meet the needs of the stable development of the estate market and the rapid development of new urbanization. One direction of G institution transformation is the banking financial institutions, as enterprises continue to play the role of housing security. After the transformation into an enterprise, the business model of G institution will change greatly, and the relevant assets and liabilities business will be expanded refer to the policy banks and state-owned commercial banks, and the market competition system will be appropriately introduced. In order to adapt to these changes, G institution needs to adjust its budget management system to serve the overall business strategy of enterprises in the process of transformation. This paper first studies and summarizes the current situation of budget management of public institutions, the adjustment of budget management system in the process of transfer to enterprises, the evaluation system of enterprise budget performance, the method of budgeting, budget control, budget appraisal and so on, and compares and analyzes the budget management of institutions and enterprises, and then analyzes and introduces the current situation of budget management of G institution. After the Transfer of G institution to enterprises, the problems in the budget management system, budget management method, budget management organization structure, budget management supervision and assessment, and finally in the transformation of budget management system, optimize the budget management method, improve the budget management organization structure, improve the budget management index appraisal system four aspects draw the solution.
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