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论文编号：	806
作者编号：	2220060617
上传时间：	2008/6/25 10:07:35
中文题目：	我国高等学校全面预算管理体系研
英文题目：	Study on the comprehensive bud
指导老师：	孙广平
中文关键字：	高等学校　全面预算　预算管理
英文关键字：	University　Comprehensive budg
中文摘要：	全面预算管理是以企业战略规划为依据，以量化的全面预算为基础，以全面控制为特征的企业内部管理控制系统。全面预算管理对企业的各项经营行为进行全面、全过程的跟踪、监控、分析、评价与激励，保证生产经营按预定的目标有序进行，帮助企业实现预算目标、经营目标、战略目标和持续发展目标。 高等学校预算管理是高等学校财务管理的核心，是学校经济活动的前提和依据，关系到学校的财务状况和持续发展能力。随着部门预算改革，高等学校预算管理也正在逐步规范并受到重视，但同时也暴露出一些问题。本文通过引用企业的全面预算管理理论，结合部门预算改革和高等学校特点试图建立一套科学规范的全面预算管理体系，以期解决目前高等学校普遍存在一个单位两本预算、预算松弛、缺乏科学的预算执行情况分析评价体系等问题，从而提高教育资源的配置效率和办学资金的使用效益。 本文首先对全面预算管理理论进行介绍，然后介绍了部门预算及其特点，重点分析了部门预算改革对高等学校预算管理的影响，并详细分析了我国高等学校预算管理的现状。第四章和第五章是本文的重点，结合部门预算改革和高等学校特点建立了全面预算管理的框架，详细分析了全面预算实施的前提、组织体系、内容和预算管理的构成，并从全面预算的编制、执行、调整、绩效考评和控制五个方面较为系统的分析了全面预算管理的运行机制。最后，对本文进行了观点提炼和小结。
英文摘要：	Comprehensive budget management is an internal management control system in an enterprise based on strategic planning and characterized by its control on the whole business process. It relies on quantitative overall budget. Comprehensive budget management follows, monitors, analyzes, assesses and motivates the business performance. It ensures everything goes on properly as planned, and helps to achieve the budget goal, the business goal, the strategic goal, and the continuingly developing goal. Budget management in universities is the key of financial management. The economical activities, the financial condition, and the ability of continuing development of a university all rely on budget management. With the reform of departmental budget, budget management in universities is standardized and is getting more attention. But some problems also arise. In this paper, based on the theory of comprehensive budget management of an enterprise, and taking into account of the budget reform and the special characters of universities, I establish a scientific comprehensive budget management system to improve the allocation of education resources, to improve the effectiveness of the education funds, and to solve problems commonly found in universities such as two budget in one department, loose budget, and lacking of scientific assessing system of budget performance. The paper is organized as follows. I first give an overall introduction to the theory of comprehensive budget management. Then I introduce departmental budget and its characters, and study the influence of the departmental budget reform on the budget management in universities, and analyze the current status of budget management of universities in our country in detail. Chapter 4 and Chapter 5 are the main parts of the papers. Taking into account of the departmental budget reform and the special characters of universities, we set up a framework of comprehensive budget management. For comprehensive budget, I analyze in detail the prerequisites for its implement, its organization, and its content, and I also analyze every part of the budget management. I study systemically the performance of the comprehensive budget management from budget planning, budget performance, budget adjustment, budget evaluation, and budget control. In the end of the paper, I summarize the main ideas of the paper.
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