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论文编号：	2233
作者编号：	2120082273
上传时间：	2010/5/28 9:07:16
中文题目：	我国高校预算管理研究
英文题目：	Research on Budget Management of institutions of higher education of china
指导老师：	李莉
中文关键字：	高等院校 预算管理 平衡计分卡 绩效预算
英文关键字：	Institutions of higher education , Budget Management ,
中文摘要：	预算管理对于社会各个组织的经济活动都起到极其重要的作用，无论这些组织是以盈利为目的还是以非盈利为目的。在盈利为目的的组织中如企业单位，由于对财务管理的重视程度较高，预算管理工作起步较早，形成了较为系统科学的预算管理体系，在非盈利为目的的组织中，由于对财务管理的重要意义认识不足，致使预算管理工作更是迟迟不能开展。 进入21世纪以来，随着改革开放的不断深化，和教育体制的不断改革，我国高校所面临的社会环境和经济环境都发生了巨大的变化，高等学校是以科学研究、人才培养及服务社会为主，不以盈利为目的，但在实现社会效益的同时对经济资源的充分利用也是不容小视的。本文首先介绍了当前财务管理工作尤其是预算管理工作对于我国高等教育的重要性，及我国高等教育预算管理工作发展情况。然后对国内外的预算及预算管理的相关理论进行了回顾，在相关理论回顾的基础上重点介绍了绩效预算理论和平衡计分卡理论，在这一部分同时以美国和澳洲为例介绍了国外高校预算管理的特点。文章的第三部分介绍了我国高等教育预算管理的现状，并通过对我国高等教育目前情况的总结及与国外高等教育预算管理经验的比较分析，总结得出我国高校预算管理目前存在的问题。在文章的第四部分针对于我国高校预算管理当前存在的问题提出了改善的方案，即应用绩效预算理论和平衡计分卡理论针对高校预算管理存在的问题提出了高校预算的一系列绩效评价指标，并分析了绩效预算实施的可能性，同时提出了相应的保障因素。在文章的第五部分以海滨大学为实例对绩效评价指标体系进行了实际应用，将前文设计的一些列指标有选择的应用于海滨大学预算管理的绩效评价中，同时分析指标的作用和效果。在文章的最后一部分，总结得出本文的结论，同时也分析了文章的不足，并且展望未来的研究方向。 本文首先分析得出绩效预算的实施是需要一定的客观条件的，绩效预算实施的效果是随着市场化的提高而提高的。同时也总结得出平衡计分卡进行绩效评价要遵循一定得原则。最后文章通过验证总结分析得出将基于平衡计分卡的绩效评价指标应用于高校的预算管理，对于高校当前预算管理水平的提高及预算管理问题的改善都有良好的作用。
英文摘要：	Budget management has played an important role in the economic activities of every community organizations, no matter whether these organizations are for profit or not.Profit-making organizations (eg business units) pay more attention to financial managements, so budget management was started early. Through continuous improvements and learning, they have been built systematic and scientific budget management systems, In the non-profit organization for the purpose, because of the importance of financial management lack of knowledge, resulting in delays in budget management is not carried out. In the 21st century, with the continuous deepening of reform and opening up, and the continuous reforms of the educational system, the social environment and economic environment which Chinese universities are faced with have changed greatly. Universities were aimed to serve the scientific research, personnel training, and the community Lord, not for profit. But with the realization of social benefits, the full utilization of economic resources can not be overlooked. This paper describes the current budget, financial management, especially for the management of the importance of higher education in China, and China's higher education budget for the management of development Then, the budget and budget management at home and abroad related theories were reviewed, review the relevant theoretical basis of the budget focuses on theory and the Balanced Scorecard performance, both in this part of the United States and Australia, for example, introduced foreign universities budget management features. In the third section describes the status of China's higher education budget management, and through the summary of the current situation of higher education and analysis of budget management experience with foreign higher education, then the conclusion is drawn that at present China's university budget management problems are shown. In the fourth part of the paper, the program is improved towards the current problems of the budget for the management of University, a series indicators of college performance evaluation are put forward towards the problems of the university budget management through Performance Budgeting Theory and The Balanced Score Card, and the possibility of the implementation of performance budgeting is analyzed , also the corresponding protection factors are put forward. In the fifth part of the paper, to the HaiBin University as examples performance evaluation index system has been applied, and the index system designed from the earlier choice is applied to the HaiBin university budget management performance evaluation, and the role and effectiveness of indicators is analyzed. In the last part of the paper the conclusions are summarized, the inadequate drawn and analyzed, and the directions of future research are forecasted. In the paper it is summarized that we need a certain objective conditions towards the implementation of performance budgeting and the effect of the implementation of performance budgeting is improved and increased with the market. And also performance evaluation should be followed certain principles for the Balanced Scorecard . Finally, it is drawn that it will improve the current level of budget management by budget management improvements and through performance evaluation applied to a series indicators based on the Balanced Scorecard.
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