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论文编号：	15413
作者编号：	2320224214
上传时间：	2025/6/10 20:15:37
中文题目：	T市N区少年宫预算管理优化研究
英文题目：	Research on the Optimization of Budget Management in Children''s Palace of N District T City
指导老师：	李姝
中文关键字：	预算一体化；事业单位预算；预算管理
英文关键字：	Budget integration;Budget of public institutions;Budget management
中文摘要：	在我国，教育事业始终居于发展战略的核心地位，备受重视。国家通过不断完善教育政策、加大教育投入、优化教育资源配置等一系列举措，为教育工作的平稳推进和高质量发展筑牢坚实保障。在《关于深化教育体制机制改革的意见》中，着重强调了要落实财政的保障政策，明确要求各级政府落实教育投入"两个只增不减"的刚性约束（即教育财政拨款占财政总支出的比重、生均财政拨款的基本标准，需要做到逐年只增不减），建立健全长效保障机制，确保国家财政性教育经费支出占国内生产总值（GDP）的比重持续稳固在4%以上，通过制度建设，保障能够为教育领域深化改革、推进高质量教育的发展提供坚实的财政支撑，充分体现出了国家优先发展教育事业的战略决心。这笔不菲的教育经费使用效率如何，有没有真正惠及师生，都是社会各界关注的要点，因此加强对教育经费的管理，确保教育经费规范高效使用，并完善教育经费财务核算体系，让财政资金真正惠泽教育事业是很有必要的。然而，在实际的工作过程中，作为教育经费使用者的基层学校在预算管理上存在一系列问题，且目前有关教育预算管理的研究，大多聚焦于研究教育主管部门教育局的预算管理研究或高等教育的预算管理，鲜少有站在基层学校角度探讨预算管理的。我国于2021年开始推动建设预算一体化，标志着我国财政系统的建设进入了新的篇章，在当下这一关键节点，于此发展背景之下深入研究预算管理，极具重要价值与深远意义。 本文的研究对象N区少年宫是N区教育局的直属单位，是财政预算内保障的事业单位，主要从事少年儿童艺术教育。本文以全面实施预算绩效管理背景，以N区少年宫的预算管理为研究对象，以完善提升其预算管理水平为目标开展研究。首先系统阐述了预算管理的理论基础。其次，深入分析了N区少年宫目前预算管理情况及存在问题。最后，针对存在问题，本研究提出了优化基层教育单位预算管理效能的具体实施策略。本文希望以分析N区少年宫这个基层教育单位在工作中存在的问题为契机，为N区少年宫更好的开展预算管理提出相关建议，并以此为范例，为其他基层单位的预算管理提供参考与启示。
英文摘要：	In China, education has always occupied a core position in the development strategy and has been given great importance. Through a series of measures such as continuously improving education policies, increasing investment in education, and optimizing the allocation of educational resources, the state has built a solid foundation for the smooth advancement and high-quality development of education. The *Opinions on Deepening the Reform of the Education System and Mechanism* emphatically emphasizes the need to implement fiscal guarantee policies, clearly requiring governments at all levels to implement the rigid constraints of the "two only increases and no decreases" in education investment (that is, the proportion of educational fiscal appropriations in total fiscal expenditure and the basic standard of per capita fiscal appropriations need to achieve year-on-year only increases and no decreases), establish and improve a long-term guarantee mechanism, ensure that the proportion of national fiscal education expenditure in gross domestic product (GDP) remains steadily above 4%, and provide a solid financial support for deepening reforms in the education field and promoting the development of high-quality education through institutional construction, which fully reflects the state's strategic determination to prioritize the development of education. How efficiently this substantial education funding is used and whether it truly benefits teachers and students are key points of concern from all sectors of society. Therefore, it is necessary to strengthen the management of education funds, ensure their standardized and efficient use, and improve the financial accounting system for education funds, so that financial resources can truly benefit education. However, in actual work, grassroots schools, as users of education funds, have a series of problems in budget management. At present, most of the research on education budget management focuses on the budget management of education authorities (education bureaus) or the budget management of higher education, with few studies discussing budget management from the perspective of grassroots schools. China began to promote the construction of budget integration in 2021, marking a new chapter in the construction of China's financial system. At this critical juncture, in-depth research on budget management under this development background is of great value and far-reaching significance. This paper takes the N District Children's Palace, a directly affiliated unit of the N District Education Bureau and a public institution guaranteed within the fiscal budget, mainly engaged in art education for children, as the research object. Under the background of the comprehensive implementation of budget performance management, this paper takes the budget management of the N District Children's Palace as the research object and carries out research with the goal of improving its budget management level. First, it systematically expounds the theoretical basis of budget management. Second, it deeply analyzes the current budget management situation and existing problems of the N District Children's Palace. Finally, aiming at the existing problems, this study puts forward specific implementation strategies to optimize the budget management efficiency of grassroots education units. It is hoped that by analyzing the problems existing in the work of the N District Children's Palace, a grassroots education unit, this paper can provide relevant suggestions for the better development of budget management in the N District Children's Palace and, taking this as an example, provide reference and inspiration for the budget management of other grassroots units.
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