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论文编号：	2279
作者编号：	2220080648
上传时间：	2010/6/7 17:06:21
中文题目：	基于平衡计分卡的高校综合财务预算管理
英文题目：	University Consolidated Financial Budget Management Based on the Balanced Scorecard
指导老师：	周晓苏
中文关键字：	高校;财务预算管理;平衡计分卡;战略
英文关键字：	University;Financial budget management;Balanced Scorecard;Strategy
中文摘要：	摘要 随着市场经济的不断发展，高等教育改革逐步深化。高校迎来了前所未有的发展机遇，同时也引发了一些问题。其中经费短缺与使用效率不高的矛盾严重制约了高校的发展，这无疑对高校的财务预算管理工作提出了新的要求。迫切需要建立与发展形势相适应的预算管理体制，优化财务状况，以确保高等教育事业全面、协调、可持续发展。 我国高校长期受计划经济的影响，财务预算管理的研究起步较晚，水平较低，体系尚不健全。本文以F高校为例，分析目前高校财务预算管理中存在如下主要问题：缺乏战略导向、部门预算形同虚设、管理体制不健全、编制内容不全面、编制方法不科学、过程缺乏民主性、缺乏有效控制、缺乏绩效评价机制等，因预算分配引发校内各方面矛盾，预算无法体现管理层的战略意图，管理职能大打折扣。笔者研究了平衡计分卡理论及其在国内外企业与公共机构、非营利组织中的应用，发现平衡计分卡与预算管理有较强的优势互补性，是建立高校综合财务预算管理体系的有效工具。目前我国对于将平衡计分卡运用于高校预算管理中的研究还很少，仍处于理论研究阶段。本文重点讨论了平衡计分卡应用于高校财务预算管理几个重要问题：预算与战略的衔接、预算编制、预算执行与控制、预算考评与激励。从预算编制起点到绩效考评反馈把平衡计分卡贯入到预算管理循环中，从而能实现预算与高校发展战略对接，实现财务与非财务指标、滞后指标与结果指标的平衡，并能使高校教育事业的发展得到反馈与改进。旨在构建一个可运行、可操作的高校综合财务预算管理体系，从而更有效地指导高等学校预算管理的实践。平衡计分卡预算管理相对于传统预算管理具有十分明显的优势，我们有理由看好平衡计分卡预算管理的应用前景，也希望本文的研究能够给高校实际设计和应用平衡计分卡预算管理系统提供一定的帮助。 关键词：高校 财务预算管理 平衡计分卡 战略
英文摘要：	Abstract With the continuous development of market economy, the reform of higher education is gradually deepening. Universities will face unprecedented development opportunities and suffer from some problems. The phenomena of scarcity of budgetary resources coexist with the inefficient use, which has seriously handicapped the development of universities. These put forward new demands on the management of the budget for universities. Universities establishment and development of the urgent need to adapt to the situation of the budget management system, optimize the school’s financial situation to ensure that the cause of higher education comprehensive, coordinated and sustainable development. As the long-term impact by the planned economy, the study of universities financial budget management started relatively late and management systems are not perfect. F University is a good example. This paper analyzes the current university financial budget management in the following main issues: the lack of strategic direction, out of touch with the departmental budgets, management system is not perfect, the preparation of the content is not comprehensive, lack of scientific methodologies, lack of democratic process, lack of effective control and lack of performance evaluation mechanism, etc. Budget allocation for all aspects of the school caused conflicts. Budget can not reflect management's strategic intentions, so that management functions greatly reduced. On the theory of the Balanced Scorecard and its domestic and foreign enterprises and public institutions, non-profit organizations in the application, I found that the Balanced Scorecard and budget management has strong complementary advantages. The Balanced Scorecard is an effective tool to the establishment of the consolidated financial budget management system. Currently our university budget Balanced Scorecard in Management of very rare, still in theory stage. This article focuses on the Balanced Scorecard applied to several important university financial budget management issues: the interface between the budget and strategy, budgeting, budget execution and control, budget evaluation and incentives. Starting from budgeting to performance evaluation feedback, the paper used the Balanced Scorecard budget management cycle, so that it can achieve the budget strategy for docking with the university development, to achieve financial and non-financial indicators, lagging indicators and outcome indicators of the balance, and make the development of higher education to receive feedback and improvement. The purpose is to build a functioning and operational university consolidated financial budget management system, so as to more effectively guide the university financial budget management practice. Financial budget management based on the Balanced Scorecard, compared to traditional management has very significant advantages. We have reason to optimistic the application of the financial budget management based on the Balanced Scorecard. I hope this study will provide some help to the actual design and application of the university financial budget management based on the Balanced Scorecard. Key words: University Financial budget management Balanced Scorecard Strategy
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