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论文编号：	4900
作者编号：	2220100512
上传时间：	2012/12/17 9:25:45
中文题目：	国库集中支付制度下的高等院校预算管理研究-以A学院为例
英文题目：	The Study of National treasury centralized payment system of the university budget management
指导老师：	王志红
中文关键字：	国库集中支付制度　高等院校　预算管理 资金使用效率
英文关键字：	Treasury Centralized Payment System Capital Using Efficiency Colleges and universities Budget Management
中文摘要：	摘 要高等院校预算管理是高校财务管理的源头与核心。近年来，随着我国预算体制改革的不断深入，国家对高等教育的资金投入不断加大，如何进一步利用好国家财政资金，更好地为高等教育的发展创造条件，是我国高等院校财务工作者一直致力于解决的重大课题。近年来,为适应社会主义市场经济条件下公共财政的新发展和新要求,我国实施了国库集中支付制度改革,取得了显著成效,伴随着政府部门、事业单位以及高等院校全面推行国库集中支付制度，高校现有的预算管理体系再次遇到了巨大的冲击与影响，由于高校预算管理工作覆盖面广，环节繁复,需要系统规划与战略思维,也需要依据我国公共财政体制的要求、高等教育的政策以及高校科学管理的宗旨适时进行调整,以保证高校整体的日常运行和长远发展。如何加强高校预算管理，不断适应国库集中支付制度的改革，成为了高校预算管理研究的重中之重。本文在内容上主要分为六个章节。第一章：导论，本章主要介绍了本文的研究背景，研究目的与意义，回顾了国内外对于国库集中支付制度和高等院校预算管理的理论研究成果和实践经验，最后大致介绍了本文的研究内容。第二章：国库集中支付制度与高校预算管理体系概述，本章是基础理论阐述部分，主要介绍国库集中支付制度的相关理论和高等院校的预算管理体系，为文章之后的案例分析提供坚实的理论准备。第三章：高校预算管理体系以及A学院财务运营现状分析，本章首先指出了高校预算管理体系存在的问题，并探究了其产生的原因，而后从收入、支出、资产、负债四个方面入手剖析了本文的研究对象A学院的财务运营状况，为下一章引出研究问题进行铺垫。第四章：国库集中支付制度下A学院的预算管理，本章结合A学院自身的实际情况，总结论述了高校预算管理在国库集中支付制度改革中取得的成效，分析了国库集中支付制度下高校实施预算管理出现的不足与问题。第五章：国库集中支付制度下高校预算管理改革的建议，本章希望借助国库集中支付制度完善相应的预算管理中的问题，从而提高资金的使用效率，使得政府及学校拨款可以物尽其用，减少资金使用中的随意挪用或是产生大量预算外支出的现象发生，最终使A学院的资金使用得到有效保障，并为其他相关预算单位提供借鉴和参考。第六章：结论，文章最后，对整个研究工作进行总结，并对本研究的不足之处及以后需要更深入学习的方向进行了说明。本论文是在收集了大量的统计数据、文献资料的基础上，作者本着对待学术研究问题认真负责的态度完成的。论文贯彻从实际出发，理论联系实际的指导思想，运用在南开大学商学院攻读会计硕士专业学位期间，开设的各门课程中所学到的知识，结合自己的工作实践，研究A学院实行国库集中支付制度改革前后的高等院校预算管理问题，并由此个案延伸至更广阔的范围，为今后我国高校实行国库集中支付制度下的预算管理提出一些建设性意见和措施。
英文摘要：	Abstract The budget management of colleges and universities is an important part of public finance budget management and the source and core of finance management. With the deeper development of our budget system reform in recent years and the increasing capital investment on high education, how to take further use of national capital and how to develop high education become the important topic for finance in colleges and universities. And they keep devoting energy to research this topic. In order to meet the new requirement for developing public finance, China implemented the reform of Treasury Centralized Payment System. And this reform achieved quite well. A lot of governments, public Institutions and colleges and universities began to take Treasury Centralized Payment System fully. The existing budget management system met great impact and influence. Since the big cover of budget management and complicated operation, in order to make sure the daily operation and further development of colleges and university, it is necessary to make systematic planning and adjust timely according to the demand of national public finance system, the policy and aim of colleges and universities. Consequently, how to strengthen the budget management to meet the reform of Treasury Centralized Payment System becomes the research focus of university budget management. This article includes six chapters. The first chapter is an introduction, mainly introduces the research background, aim and meaning. It reviews national and overseas theory research and practice on Treasury Centralized Payment System in colleges and universities and then introduces the content of this research. The second chapter is the general introduction of Treasury Centralized Payment System and budget management in colleges and universities. This chapter is theory explanation; mainly introduce the related theory of Treasury Centralized Payment System and budget management in colleges and universities. It provides preparation for further case analysis in this article. The third chapter is the introduction on budget management in colleges and universities and financial operation situation of College A. This part firstly points out the existing problems on budget management in colleges and universities and the reason for these problems, and then analysis the financial operation situation of College A from revenues, expenditure, assets and liability. The forth chapter introduces the budget management of College A under Treasury Centralized Payment System. This chapter includes three parts: the changes after taking Treasury Centralized Payment System; the achievement after taking Treasury Centralized Payment System and the budget management problems under Treasury Centralized Payment System. This chapter summarizes the achievement and the problems after taking Treasury Centralized Payment System according to the real situation of College A. The fifth chapter is the suggestion on college budget management under Treasury Centralized Payment System. This chapter includes four parts. This chapter hopes to perfect the budget management by using Treasury Centralized Payment System, improve capital efficiency to take full use of government and college funding, reduce the random use of fund and non-budgetary expenditures and at last provide the example and reference for other relevant colleges needs budget management. The last chapter is conclusion. The end of this article is the conclusion for the whole research and point out the disadvantages and the direction needs further research. After collecting a large number of statistical data and literature, this article is finished seriously and responsibly. It based on real situation and linked the practice and theory. It researched the budget management in College A before or after taking Treasury Centralized Payment System by using both the knowledge learned from Nankai University and the writer’s working experience. This article proposed some constructive suggestions and measures for taking Treasury Centralized Payment System in colleges and universities in the future.
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