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论文编号：	15110
作者编号：	2320224219
上传时间：	2024/12/10 14:35:13
中文题目：	N高校预算管理优化研究
英文题目：	Research on The Optimization of Budget Management in N University
指导老师：	李姝
中文关键字：	全面预算管理;高校预算管理;预算一体化
英文关键字：	Comprehensive Budget Management;University Budget Management;Budget integration
中文摘要：	随着国家对高等教育领域资金投入的持续扩张，学校的预算资金类别亦显著变化，在此过程中全面预算管理对于提升资金运用效率、优化教育资源配置及完善财务收支管理流程都扮演着至关重要的角色。高校预算管理构成了校内各项业务运行的先决条件，为校内财务活动的规划、指导及评估提供了框架，同时也是高校调控日常开支与安排收入来源的关键参考。因此，深化全面预算管理对于推动高校内涵式高质量发展具有重要意义。当前在预算一体化改革背景下，对高校深入研究并优化全面预算管理全流程体系提出了更高要求。 本文旨在梳理全面预算管理的实施脉络，探讨高校在预算实践中遭遇的瓶颈与挑战，以N高校为例，基于新公共管理理论、委托代理理论、目标管理理论、内部控制理论，结合文献研究法和实地调研法，阐述了在预算一体化变革中N高校在预算组织管理、预算编制、预算执行与控制、预算绩效评价环节存在的问题。提出了提高全员重视度并加强协同，优化财务团队建设；合理分配预算资金，完善项目库管理制度；建立项目进展动态监控机制，构建预算执行信息化共享机制；科学搭建预算绩效评价指标库，优化绩效评价方式并加强评价结果应用的优化措施。助力N高校预算管理的深化改革，同时也为其他事业单位提供可借鉴的经验与启示。
英文摘要：	With the continuous expansion of government funding for higher education, the budget categories of schools have also changed significantly. In this process, comprehensive budget management plays a crucial role in enhancing the efficiency of fund utilization, optimizing educational resource allocation, and improving financial and expenditure management processes. The budget management of colleges and universities constitutes the prerequisite for the operation of various businesses within the school, provides a framework for planning, guiding, and evaluating financial activities within the school, and is also a key reference for the school to control daily expenses and arrange income sources. Therefore, deepening comprehensive budget management has important implications for driving the high-quality and sustainable development of colleges and universities. In the context of the budget integration reform, there are higher requirements for studying and optimizing the comprehensive budget management system of colleges and universities in depth. This paper aims to trace the implementation trajectory of comprehensive budget management, discuss the bottlenecks and challenges encountered in budget practices in colleges and universities, and take N University as an example. Based on the theories of new public management, principal-agent theory, goal management theory, and internal control theory, combined with the methods of literature research and field investigation, this paper describes the problems existing in the budget organization management, budget preparation, budget execution and control, and budget performance evaluation stages of N University in the context of the budget integration reform. It proposes measures such as raising the awareness of all staff and enhancing coordination, optimizing the construction of the financial team; rationally allocating budget funds and improving the project management system; establishing a dynamic monitoring mechanism for project progress and building a budget execution and sharing mechanism based on information technology; scientifically building a performance evaluation index system and optimizing the evaluation method and enhancing the application of evaluation results. These measures are aimed at deepening the reform of N University's budget management and providing reference and inspiration for other public institutions.
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