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论文编号：	11098
作者编号：	2320170786
上传时间：	2019/12/6 17:07:16
中文题目：	HB事业单位预算管理改进的研究
英文题目：	Research on budget management improvement of HB public institution
指导老师：	陈国欣 张凤路
中文关键字：	事业单位；预算管理；绩效考核管理
英文关键字：	Public Institution；Budget Management；Performance Appraisal Management
中文摘要：	事业单位作为我国经济建设的重要组成部分，在提供公共服务方面起着不可替代的作用。为进一步推动事业单位的良好发展，充分发挥事业单位在经济发展中的公益服务作用，2011年3月23日，《中共中央国务院关于分类推进事业单位改革的指导意见》发布，重点提出要加强事业单位监督，建立因地制宜的考评机制。反观事业单位的预算管理本身，随着社会的发展，部分问题已经逐渐显现出来：预算编制过于随意化，存在预算执行与预算编制“两张皮”现象，预算沟通不到位导致预算工作执行不灵活，缺乏有效的预算考评机制等。种种问题不仅造成了国有资源的浪费，也使单位逐步脱离社会的发展。为紧跟社会发展，也为积极响应国家改革政策的号召，事业单位急需引入高效的预算管理模式。 本文选取交通运输行业的HB事业单位为对象，首先了解了该单位的基本情况；其次对现行的预算管理流程进行分析，解剖预算周期、预算执行和预算监督考核等方面的问题和原因；最后根据解剖的问题，结合HB事业单位自身管理目标和业务特点，完善HB事业单位的预算管理体系。文章重点对HB事业单位薄弱的预算考评环节进行深入分析，试图为HB事业单位建立一套可行有效的预算考评指标体系，以此推动该单位预算考评的逐步完善。本文的研究可以为同类事业单位的预算管理提供参考价值。
英文摘要：	As an important part of China's economic construction, public institutions play an irreplaceable role in providing public services. In order to further promote the development of the business unit and fully play the role of public service institutions in economic development, on March 23, 2011, the central committee of the communist party of China promulgated classification guidance to push forward the reform of institution under the state council. This document explicitly proposes to strengthen the supervision of public institutions and establish an evaluation mechanism tailored to local conditions. On the contrary, with the development of society, Some of the problems in the budget management of public institutions have gradually appeared: the budget is too arbitrary, there are "two skins" between budget implementation and budget preparation, the budget communication is not in place, and there is a lack of effective budget evaluation mechanism. All kinds of problems not only caused the waste of state-owned resources, but also made the unit gradually separated from social development. In order to keep pace with social development and actively respond to the call of national reform policy, public institutions need to introduce efficient budget management mode. In this paper, HB institution in the transportation industry is selected as the object. Firstly, it describes the current budget management process. Secondly it analyzes the problems and causes of budget cycle, including budget implementation and budget supervision and assessment. Finally, according to the anatomical questions, the management objectives and business characteristics of HB institutions, it is required to improve the budget management system of HB institutions. This paper focuses on the HB public institution's weak budget evaluation, expected to establish a set of feasible and effective budget evaluation indicators for HB public institution. The study of this paper can provide reference value for budget management of similar public institutions.
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