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论文编号：	2280
作者编号：	2220080635
上传时间：	2010/6/7 17:23:07
中文题目：	A高校全面预算管理应用研究
英文题目：	Research on Application of Comprehensive Budget Management in University A
指导老师：	周宝源
中文关键字：	高校;全面预算管理;案例研究
英文关键字：	University;Comprehensive Budget Management;Case Study
中文摘要：	摘要 高校教育事业经过教育体制改革飞速发展，国家在不断增加对教育投入的同时鼓励高校拓宽资金来源渠道，建立多层次筹资体系，提高资金使用效率。作为高校财务管理的重点，预算管理越来越受到广泛的重视。全面预算管理在国内外的发展和应用已经比较成熟。应用全面预算管理理论构建高校的预算管理系统，对于提高高校预算管理水平有着重要的意义。 但是，高校教育行业有着自身的特点。高校的预算管理存在部门预算和校内综合财务预算并存。收入主要包括预算拨款和教育事业收入。收入具有一定的稳定性，使得高校左右自身发展的能力受到限制。对于高校发展战略规划有所限定。另外，关注现金流、合理调配资金对高校预算管理有着重要的意义。高校长期以来受体制和传统的影响，对于预算管理存在薄弱环节，在规范管理和控制上需要加大力度。必须细化预算的编制，在预算的执行、控制和差异分析的基础之上进行评价，充分考虑高校教育服务的特点建立考评与激励体系。 案例高校是普通地方高校，本文针对案例高校预算管理的现状进行了深入细致的调查研究，在预算管理现状分析的基础之上，从预算管理的组织机构、预算的编制和执行、控制与差异分析、绩效评价与激励机制等几个方面提出了改进的措施。 在论文的写作过程中，主要运用调查、走访的形式获取主要资料，在掌握案例高校具体实际情况的基础上进行总结。对现状进行了分析和汇总。研读相关理论著作和期刊论文，在理论的指导下对案例高校进行分析和设计，以求达到提高案例高校预算管理水平的目的。 关键词：高校 全面预算管理 案例研究
英文摘要：	Abstract Along with the rapid development of educational system reform, college education witnesses a constant expansion of educational scale and a growing increase of investment in basic construction. At the same time, the shortage of educational fund becomes a major obstacle in the development of college education. While our government increases investment in education, it also encourages higher education institutions to expand their fund sources and to establish the multi-level system of funds raising. According to its particular situation, each college or university adopts different ways of raising funds to alleviate the pressure of fund shortage. Besides the expansion of funds-raising sources, increasing the efficiency of using funds, increasing earnings and saving expenditures are also effective approaches. As the focal concern of university financial management, budget management is gaining more and more attention. University budget management should integrate the financial and non-financial resources and apply the theory of overall budget management to construct a sound budget management system. Overall budget management has entered a mature stage in its development and application home and abroad. A comprehensive and systematic budget management covers the following aspects: organizational institution, control mode, budgeting, execution, calculation feedback, control and variance analysis, performance evaluation and so on. To apply the overall budget management and combine it with the current system of budget management will upgrade the management level of higher education institution and contribute to the development of higher education. The university in point is an ordinary local one, not unlike any other university. This paper makes a detailed introduction to different aspects of the university in point. As regards its budget management, this university draws up the budget of each department and the integral financial budget of the whole university according to the requirements of the superior department in charge. This paper outlines some improvement measures to the budget management with respect to its organizational institution, control mode, budgeting and its execution, control and variance analysis, performance evaluation and incentive mechanism, etc. Through applying the methods of survey and interview to access the resources, basing on a through command of the specific condition of the university A, the writer of this thesis analyses the present situation and draws a natural conclusion. A detailed study of the related theories and papers help the writer analyze and design the project on the target university to improve the budget management in the target university. Key words: University Comprehensive Budget Management Case Study
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