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论文编号：	4344
作者编号：	2220100533
上传时间：	2012/6/7 12:02:28
中文题目：	高等院校实施预算绩效管理的研究
英文题目：	The research of carrying out budget performance management in the college
指导老师：	孙广平
中文关键字：	高等院校;绩效管理;预算管理
英文关键字：	colleges;performance management;budget management
中文摘要：	财务管理是高校管理体系中的重要基础，预算管理是财务管理的核心，其管理的好坏直接影响到学校的财务状况，乃至学校事业全面、协调、可持续地发展的能力。目前，市场经济的建立和高等教育体制改革的深入，使我国高等学校财务管理呈现出跨越式的发展趋势，随着高等学校逐步走向市场、扩大办学规模、提高办学层次的同时，原有的高校财务预算管理模式也暴露出一系列新的问题，主要为高校财务预算管理缺乏绩效信息，忽视对预算进行业绩考核和激励，已不能适应新形势下高校发展需要。高校要在竞争激烈的教育市场立于不败之地，必须改变财务管理理念，重视绩效管理在财务预算管理的作用及地位，真正能实现财务管理为学校战略目标服务。探讨绩效管理在高校财务预算中的实施，一直以来是理论界与实业界关注的焦点，也是本文研究的主要内容。本文先介绍了高校财务预算概况，然后描述了高校财务预算管理存在的问题，通过对委托一代理理论、控制理论和激励理论的剖析，揭示高校财务预算实施绩效管理的内在动因，为高校财务预算绩效管理提供理论依据。同时借鉴国外高校预算管理的经验，从四个方面探讨了高校财务预算实施绩效管理的具体途径。一是增强前期预算绩效编制，优化预算资金的分配，即应正确编制部门经费预算，合理安排各项财务计划，同时强化激励机制，建立预算奖惩制度，在预算编制中增加决策评价。二是实行中期预算执行绩效控制，增强预算的严肃性，应建章立制，落实责任，刚化预算，推行资金集中管理和会计集中核算，实行预算执行全过程的管理与监控。三是确保后期预算绩效考核，建立财务预算绩效考核指标和考核方法体系，提高财务预算管理水平;四是加强高校财务预算绩效管理的信息反馈本文运用经济学、管理学等多学科知识，将历史分析与现实分析相结合、理论分析与实证分析相结合，定性分析与定量分析相结合，注重实际调研，用数据和实例来说明具体问题。
英文摘要：	Financial management of colleges and universities is the important basis of the management system, budget management is the core of financial management, its management quality can directly affect the school 's financial situation, business schools and even a comprehensive, coordinated, sustainable development ability. At present, the establishment of market economy and higher educational system reform, make our country financial administration of higher education presents the great-leap-forward development trend, along with the higher school and gradually move toward the market, expanding education scale, improve the level of school at the same time, the college financial budget management pattern has also exposed a series of new problems, mainly for financial budget management of colleges and universities the lack of performance information, ignore the budget performance evaluation and incentive, already can not adapt to the needs of the development of colleges and Universities under the new situation. The intense competition in the education market remain invincible, must change the concept of financial management, pay attention to the performance management in the financial budget management role and position, can really achieve financial management goal of strategy for school services. Study of performance management in university financial budget implementation, have theory and real industry focus, but also the main contents of this paper. This paper first introduces the general situation of university financial budget, and then describes the university financial budget management problems, based on the principal-agent theory, control theory and incentive theory to analysis of university financial budget, announced the implementation of performance management is immanent because of, for the college financial budget performance management provides a theoretical basis. While foreign college budget management experience, from the four aspects of the college financial budget performance management approaches. One is to enhance the preliminary budget performance system, optimize the budget allocation of funds, namely should correctly formulate department budget, the reasonable arrangement of the financial plan, at the same time, strengthen the incentive mechanism, set up a budget system of rewards and punishment, in the budget to increase decision evaluation. Two is the implementation of the interim budget performance budget control, enhanced the seriousness, should build chapter Li system, fulfil responsibility, just the budget, the implementation of funds centralized management and centralized accounting of budget, the implementation of the whole process management and control. Three is to ensure that the late budget performance evaluation, establish a financial budget performance evaluation indicators and assessment methods system, improve the financial budget management level; four is to strengthen college financial budget performance management information feedback based on economics, management science and other disciplines of knowledge, the historical analysis and practical analysis, combining theoretical analysis and empirical analysis of the combination, combining qualitative analysis with quantitative analysis, practical research, data and examples to illustrate specific problems
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