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论文编号：	796
作者编号：	2220060663
上传时间：	2008/6/24 22:27:10
中文题目：	事业单位全面预算管理研究
英文题目：	The Study of Non-profit Organi
指导老师：	王志红
中文关键字：	事业单位 全面预算管理 预算编
英文关键字：	Non-profit Organizations Mast
中文摘要：	为适应社会经济发展对事业单位管理的要求，促进事业单位运行效率的提升，更好地发挥事业单位的服务职能，提高事业单位管理水平，引入全面预算管理成为事业单位改革发展的必然趋势。全面预算管理作为目前世界范围内广泛讨论和应用的管理工具，其产生、发展及其在企业管理中的应用给了事业单位很多启示。 为了使事业单位更高效、合理使用各项预算及预算外资金，在资金总额一定的情况下，得到最有效工作成果，本文通过对事业单位的产生缘由、特征以及预算管理状况的深入分析，明确了事业单位需要把原有的预算方法转变到“如何在有限资金的情况下合理有效的用钱”的方法上来，同时，光有预算是不够的，还需要对预算的执行过程进行控制，对预算的结果进行合理的评价，而这些要求只有实行全面预算管理才能实现。 本文进一步以包头市事业单位为样本，就预算管理现状、存在的问题、如何改革等方面进行了问卷调查，并对调查结果作了详细的分析。在分析的基础上，论证了全面预算管理在事业单位应用的适应性和可能性，并以包头市A高校为例，根据A高校的实际情况，围绕全面预算的内容、编制、执行等环节研究构建了A高校的全面预算管理框架。
英文摘要：	In order to adapt the demands of economic and social development for the management of non-profit organization, to promote the operational efficiency of non-profit organization, to make non-profit organization function better, and to raises the management level of non-profit organization, introducing a new budget management system has become a trend of the non-profit organization reform. As a widely discussed and used management tool around the world today, the emergence, the development and the application in the business area of master budget have given non-profit organization much enlightenment. For non-profit organizations using budgeted fund and extra-budgetary fund in highly effective and reasonable way, hence obtaining the most effective work achievements, this article analyzes the reason of origination of non-profit organizations, their characteristics and their budget management status, and make it clear that the non-profit organizations need to transforms the original budget method to the way of “how to spend the limited fund reasonably and efficiently”. At the same time, it is important to stress that only having the budget is insufficient, rather it needs to carry on a control to the budget implementation, appraising the result of budget implementation reasonably, only if the adoption of master budget management might these requirements be realized. Fatherly, taking the non-profit organizations in Baotou as the example, this article carries on a questionnaire survey about the budget management situation currently, existing problems, and reform policy taken, and so on. This article also makes detailed analysis to the survey result. Based on the analysis result, this article analyzes the compatibility and the possibility of master budget management’s application in non-profit organization, revises and adjusts the business master budget management theory, and provides a master budget management framework for a university.
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