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论文编号：	15590
作者编号：	2320234174
上传时间：	2025/12/6 22:30:34
中文题目：	S中学预算管理优化研究
英文题目：	Research on the Optimization of Budget Management in S Middle School
指导老师：	陆宇建
中文关键字：	预算管理；绩效评价；中学教育：财政拨款
英文关键字：	Budget Management; Performance Evaluation; Middle School Education; Full Funding
中文摘要：	教育是国家发展的基石，教育经费的投入与使用效益直接关系到教育事业的可持续发展。随着国家对教育投入的持续加大，基础教育阶段的财政经费规模显著增长，中学作为教育经费使用的基本单位，其预算管理水平不仅影响本校资源配置效率与办学质量，更关乎财政资金的整体使用效益和基础教育公平与质量的实现。因此，构建科学、规范、高效的中学预算管理体系，提升资金使用的经济性、效率性和效益性，已成为当前教育财务管理改革的重要议题。 本文以S中学为案例，基于预算管理全过程视角，采用文献分析法、案例研究法、现场调查法，对学校预算管理现状、存在问题及原因分析、优化路径开展系统研究。S中学作为一所区属公办完全中学，属于公益全额财政拨款事业单位，预算管理具有资金来源单一、支出结构刚性、审核程序严格等典型特征，归纳总结预算管理中主要存在的问题，分别为预算管理体系不完善、预算编制质量较低、执行过程控制不理想、预算绩效评价不合理。通过分析发现以上问题的根源来自于预算管理意识淡薄、预算管理中业财深度融合缺失、财会监督约束机制失效、财务信息系统应用不互通。针对上述研究，本文有针对性的提出预算管理优化方案，具体包括确立优化科学完整的绩效预算管理体系的总体原则、以业务活动为基础细化预算编制、以绩效目标为导向强化预算控制、以业务指标为核心构建预算绩效考评，并且通过完善内控制度、财务信息化建设、强化财会监督的措施保障优化方案落地。 本文旨在构建一套贴合中学实际的、全流程的、可操作的预算管理优化路径，提高公立学校的预算管理水平，提升财政资金使用效益，推动学校从“投入控制”向“结果导向”转型，为同类基础教育事业单位预算管理优化提供理论参考与实践借鉴。
英文摘要：	Education is the cornerstone of national development, and the investment and efficiency of education funds are directly related to the sustainable development of education. With the continuous increase of national investment in education, the scale of financial funds in basic education has increased significantly. As the basic unit of education funds, the budget management level of middle school not only affects the efficiency of resource allocation and the quality of running schools, but also relates to the overall use efficiency of financial funds and the realization of fairness and quality of basic education. Therefore, building a scientific, standardized and efficient middle school budget management system and improving the economy, efficiency and effectiveness of the use of funds have become an important topic in the current educational financial management reform. Taking S Middle School as a case, based on the perspective of the whole process of budget management, this thesis uses the methods of literature analysis, case study and on-the-spot investigation to systematically study the present situation, existing problems, causes analysis and optimization path of school budget management. S Middle School, as a public and complete middle school, belongs to a public welfare institution with full financial allocation. Budget management has typical characteristics such as single source of funds, rigid expenditure structure and strict audit procedures. This thesis summarizes the main problems in budget management, namely, imperfect budget management system, low budget preparation quality, unsatisfactory control of implementation process and unreasonable budget performance evaluation. Through the analysis, it is found that the root of the above problems comes from the weak awareness of budget management, the lack of deep integration of industry and finance in budget management, the failure of accounting supervision and restraint mechanism, and the lack of interoperability in the application of financial information systems. In view of the above research, this thesis puts forward the optimization scheme of budget management, including establishing on the overall principles of optimizing a scientific and complete performance budget management system, refining budget preparation based on business activities, strengthening budget control with performance objectives as the guide, and constructing budget performance evaluation with business indicators as the core, and ensuring the implementation of the optimization scheme by improving internal control system, financial informatization construction and strengthening accounting supervision. This thesis aims to establish a set of budget management optimization paths that are in line with the actual situation of middle schools, covering the entire process and being operational, to enhance the budget management level of public schools, improve the efficiency of fiscal fund utilization, promote the transformation of schools from "input control" to "result orientation", and provide theoretical references and practical experiences for the budget management optimization of similar basic education public institutions.
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