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论文编号：	14474
作者编号：	2320213873
上传时间：	2024/3/6 20:51:59
中文题目：	K学校预算管理优化研究——业财融合视角
英文题目：	Budget Management Optimization Study in K School ——In the Perspective of Business and Finance Integration
指导老师：	李元
中文关键字：	预算管理；中小学校；业财融合；全额拨款
英文关键字：	Budget Management; Primary And Secondary Schools; Financial Fusion; Full Funding
中文摘要：	近年来，随着素质教育的持续提升和发展，教育支出需求也在不断上升，教育资金被视为一种关键的财政资源，用于改进学校的办学环境、提高学校的教学质量。优化中小学校的预算管理，不仅可以显著提升其财务管理水平，还能加速中小学教育事业的进步。然而，在具体执行过程中，中小学校的预算管理启动较晚，需提高预算制定的合理性以及经费执行的科学性。同时，仍然缺乏一个专门的绩效考核体系，需要在预算管理的各个环节中进行深入改善。 基于上述背景，本文采用实地调研法、案例分析法和文献研究法，以K学校为研究案例，分析K学校现状并提出它在预算管理中的问题，包括预算管理体系不全面、预算编制质量较低、预算执行效果不理想、绩效评价较为被动等，通过分析发现这些问题原因源于预算管理意识淡薄、预算编制过程中业财协同不足、预算监督及事中控制不到位、预算绩效考评不完善。基于以上研究，有针对性地提出建立健全K学校预算管理体系的具体方案，包括构建基于业财融合的绩效预算管理体系、增加业务预算以细化预算编制、加强业财渗透以强化预算控制、融合业务指标以强化预算绩效考评。 本研究旨在提高K学校的预算管理水平，以最大限度地发挥预算管理在促进教育事业发展方面的作用。也从业财融合的视角，关注了预算管理在中小学校中的特殊性和挑战，为其更好地平衡财务需求和教育使命提供实用建议，持续改进预算管理体系，确保资金能够被高效利用，从而实现更高的效益，推动教育的持续进步。
英文摘要：	Demand for education expenditure has been on the rise in recent years, due to the continual enhancement and advancement of quality instruction. Education funding is considered a critical financial resource used to enhance the learning environment and improve the teaching quality of schools. By optimizing budget management in primary and secondary schools, their financial management capabilities can be greatly improved, thus hastening the advancement of primary and secondary education. Nevertheless, implementation of this has been slow; rationality of budget formulation must be enhanced, as well as scientific execution of funds. Furthermore, there is still a lack of a targeted performance assessment system that needs further refinement in various aspects of budget management. This research, utilizing K School as a case study, employs field research, case analysis and literature research methods in order to analyze the current state of its budget management. It identifies issues such as an inadequate system for budgeting, substandard budget formulation, unsatisfactory execution, and passive performance evaluation against this backdrop. Through analysis, it is found that these issues stem from a lack of budget management awareness, insufficient collaboration between finance and business during budget formulation, inadequate budget supervision and in-process control, and incomplete budget performance assessment. Proposals for creating a reliable budget management system at K School, based on this research, include the construction of a performance-based budget management system that unites finance and business, augmenting business budget details during formulation, strengthening the integration of business and finance to ensure budget control, and incorporating business indicators to enhance budget performance assessment. This study aims to improve the budget management level of K School, maximizing the role of budget management in promoting educational development. From the perspective of integrating finance and business, it focuses on the uniqueness and challenges of budget management in primary and secondary schools, providing practical recommendations to better balance financial needs and educational missions. Continuous improvement of the budget management system is emphasized to ensure efficient utilization of funds, thereby achieving higher efficiency and promoting the continuous advancement of education.
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