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论文编号：	7082
作者编号：	2220120354
上传时间：	2014/12/11 14:58:13
中文题目：	X旅游服务中心预算管理研究
英文题目：	Research on the budget management of X Travel Service Center
指导老师：	王志红
中文关键字：	预算管理；事业单位；绩效评价
英文关键字：	Budget Management; Institution; Performance evaluation
中文摘要：	近年来，随着我国经济事业的发展和体质的改革，事业单位的管理水平也在不断的提高，有效的实现了资源的合理配置。但与此同时，现行的事业单位预算管理依然存在着很多问题，这些问题势必会导致尽管行政事业单位有好的计划，也没有好的执行，只能是浪费国家资金，使计划达不到预期的效果。在传统的预算方法中，预算项目指标不能得到充分的认证，而预算管理是一种管理控制的方法，它通过预算编制、预算执行、预算监控、预算考核等环节动态地发挥作用，对于单位的发展至关重要。目前，预算管理理论在企业领域研究已经比较成熟，但是其理论在事业单位的应用还不够完善。随着经济的蓬勃发展，事业单位所面临的外部环境、自身内部运行机制和资金运作方式等方面均发生了较大的变化，因而对事业单位的预算也提出了新的要求。 本文阐述了预算管理理论和事业单位的特点，并在事业单位预算管理体制的基础上，介绍了X旅游服务中心预算管理普遍面对的一些突出问题：预算管理体系不完善、预算编制不科学、预算执行不规范以及预算绩效评价体系不健全等，并分析了这些问题产生的原因：没有制定适合自己单位的预算管理体系，预算参与者的专业素质不高、缺乏相关制度的约束和标准要求等。针对这些问题对X旅游服务中心的预算管理提出了解决的方案：通过加强预算对决策的重要性来引起单位领导的重视程度以此能够针对本单位建立预算管理体系、通过加强对预算参与者的专业培训以提高专业水平、通过相关制度的建立使预算管理能够有章可循，使整个流程都能步入正轨。逐步形成一套预算有标准、审批有原则、执行有约束、监督有威力、评价指标科学、规范的现代预算管理模式。
英文摘要：	In recent years, with the development and reform of China's economic and physical cause, institution management level has been improved, the effective realization of the rational allocation of resources. At the same time, the existing budget management institutions still exist many problems that will inevitably lead to administrative institutions Although there is a good plan, but not a good implementation, it can only be a waste of state funds, make plans to reach the expected effect, the traditional way to make budget project budget targets can not be fully certified. Comprehensive budget management is a method of management control, which play a role dynamically through budget preparation, budget execution, budget monitoring, assessment and other aspects of the budget, is crucial for the development of the unit. At present, the overall budget management theory in the field of research is relatively mature, but its application of theory in public institutions is still not perfect. With the overall promotion of reform, centralized treasury payment system booming business and financial sector budget aspect institutions faced external environment, its own internal operation mechanism and funding and operational methods are larger changes. Such institutions for budget management is also proposed new requirements. This paper describes the theory and institutions budget management features, and on the basis of institutions on budget management system,combined with examples of X tourist service centre overall budget management, describes the current overall budget management institutions face some outstanding universal Question: Not developed their own system of budget management units, professional quality budget participant is not high, the lack of constraints and standards and other related systems. To solve these problems of budget management X tourist service center proposed solution to the problem: The importance of budget decisions to cause the degree of emphasis on strengthening the leadership of the unit in order to establish the budget management system for the unit, through the strengthening of budgetary participants professional training to improve the professional level, through the establishment of related management systems so that the budget can follow, so that the whole process can be on the right track. Gradually form a set budget criteria for approval of principle, the implementation of binding, there is the power of supervision, evaluation of scientific, standardized modern budget management mode.
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