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论文编号：	13246
作者编号：	2320190726
上传时间：	2022/6/9 10:32:06
中文题目：	新体制下Y民办学校全面预算管理研究
英文题目：	Study on comprehensive budget management of Y voluntary school under the new system
指导老师：	程新生
中文关键字：	全面预算管理；民办学校；教育变革；非营利
英文关键字：	comprehensive budget management; voluntary schools; Educational change; Non-profit
中文摘要：	2021年对于教育行业是不平凡的一年，国家相继出台政策法规来规范教育教学，全面倡导公平。借此契机很多民办学校都转为非营利体制，但对于民办学校这一特殊的群体，完全依靠自收自支，想要谋求生存发展，需要一套科学完善的管理方法，使其可以有效控制成本，合理配置资源，使人力、物力、财力都发挥最大效用。实现在有限的资源条件下，不仅能保障学校健康有序运作，还能为学校实现发展愿景提供保障。 Y学校现设有W中小学校区，附属幼儿园，D分校区，是一所集幼儿园、小学、初中、普通高中、国际高中和留学生培养为一体的K12学校。在新的政策背景下，除幼儿园外Y学校已全部转为非营利。Y学校的发展思路从“变大向变精”转变，主校区希望能够统一管理各分校区，运用相同的系统，统一核算方法，统一资源配置，统一成本控制，实现各校区共同生存发展。全面预算管理的优化实施是Y学校在教育政策环境的变革中仍保持可持续发展的有力推手。本文分析了非营利民办学校推行全面预算管理的必要性，以及当下教育政策环境的大背景下，民办学校所面临的挑战。介绍了Y学校全面预算管理现状及所存在的问题，通过对问题的分析整理，提出与战略、绩效管理以及信息化建设相结合的全面预算管理优化思路，并针对性的就现有全面预算管理所存在的问题提出优化建议及改进措施，同时提出了保障优化后的全面预算管理有效实施的保障措施。希望可以使Y学校在变革中仍然坚毅不倒，仍然可以实现自己的教育愿景，为中国的教育事业做出贡献。
英文摘要：	2021 is an extraordinary year for the education industry. The country has issued policies and regulations to regulate education and teaching and comprehensively advocate fairness. Taking this opportunity, many voluntary schools have turned to non-profit system. However, for voluntary schools, as a special group, they completely rely on self-receipt and self-financing. In order to survive and develop, a set of scientific and perfect management methods are needed. So that it can effectively control the cost, rational allocation of resources, so that human, material and financial resources can play a maximum effect, under the condition of limited resources, not only can ensure the healthy and orderly operation of the school, but also can provide a guarantee for the school to achieve the vision of development. School Y now has W Primary and secondary school campus, affiliated kindergarten and D branch school. It is a K12 school integrating kindergarten, primary school, middle school, regular high school, international high school and international students. Under the new political background, all Y school except kindergarten had been turned into non-profit organizations. The development idea of Y school has changed from "getting bigger to getting more refined". The main campus hopes to manage each branch school in a unified way, using the same system, unified accounting methods, unified resource allocation and unified cost control, so as to realize the common survival and development of all campus. The optimized implementation of comprehensive budget management is a powerful driving force for Y School to maintain sustainable development in the reform of educational policy environment. This paper analyzes the necessity of non-profit voluntary schools to implement comprehensive budget management, and the challenges faced by voluntary schools under the background of current education policy environment. This paper introduced present situation and existing problems of Y school’s comprehensive budget management, through the analysis of the problems, put forward the comprehensive budget management optimization ideas combined with strategy, performance management and information construction, and put forward the optimization suggestions and improvement measures on the existing problems of the comprehensive budget management,。Put forward the guarantee measures to ensure the effective implementation of the optimized comprehensive budget management. It is hoped that Y School will remain firm in the process of reform, realize its educational vision and make contributions to China's educational cause.
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