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论文编号：	8727
作者编号：	2120142935
上传时间：	2016/12/7 19:47:39
中文题目：	S水利单位资金预算管理研究
英文题目：	Study?on??the?Budget?Management??of??S?water?conservancy?unit
指导老师：	周晓苏
中文关键字：	预算管理;水利单位;资金
英文关键字：	budget management;Water conservancy unit?;fund
中文摘要：	预算管理作为一种有效的单位管理办法，从开始产生到逐渐得到运用经历了漫长的时间和变化。从预算管理产生以来，它的实行对中国的基础设施建设和经济发展起到了举足轻重的作用，但是在经济和社会发展中的运用还不够完善，很多单位的预算管理存在着各种问题，有待改进。本文主要是想通过对国内外非盈利组织预算管理相关概念的介绍，再结合作者工作的S水利单位的资金预算管理中所存在的问题及其现状，例如存在着预算编制不科学合理、预算执行缺乏约束力和相关制度不够完善、预算的绩效评价考核缺乏合理的规范等等问题，进而分析产生这些问题的原因，从而提出相关对应的解决方案和建议，同时为其他同水利行业相关单位的类似问题提供一些依据和措施。本文主要采用案例分析法和文献研究法等方法，详细介绍了S水利单位这样一个水利行业的非盈利组织单位，它日常主要有以下职责：贯彻执行水务工作的法律法规和方针政策，组织、指导、协调、监督全市防汛、防潮、排水、除涝、抗旱工作，统一管理等等。本文通过对S水利单位资金预算管理的研究，可以得出如下结论：S水利单位的资金预算管理在编制过程、执行过程、绩效评价过程以及例外管理过程中仍然存在着各种各样的问题，我们应该从源头出发，结合水利行业的特点，不断完善预算管理的编制、执行以及绩效考核制度。例如，可以建立一个起到协助本单位资金预算管理工作和调节各部门工作关系的机构—预算管理委员会等措施。对于S水利单位而言，预算管理的例外管理是重要方面，专门针对水利单位中容易出现的一些突发状况提出方案，这也是本文的可能的创新点。本文大致对预算的例外管理理论在水利单位的应用方面进行如下阐述：水利单位经常面临一些突发状况，例如泵站外冒、汛期水量大涨、井盖外溢、降水量大时期道路积水等等，面对这些突发状况，需要工人进行抢修，需要一些应急应变的方案，同时也需要大量资金，增加了预算资金，本文针对水利单位会发生的突发事件也提出了相应措施。
英文摘要：	Budget management, as an effective unit management method, has experienced a long period of time and change from the beginning to the gradual application. From the beginning of the budget management, the implementation of Chinese infrastructure construction and economic development has played a pivotal role, but with the economic and social development in the budget management is still not perfect, many of the problems need to be improved. This article is mainly wants through to the domestic and foreign non profit organization related concepts ofbudget management, combined with the existing capital budget management to the work of the S hydraulic unit in question and its status quo, for example there is a performance appraisal budgeting is not scientific and reasonable implementation of the budget, lack of binding and the related system is not perfect, the lack of a reasonable budget the specification and so on, analyzes the causes of the problems, and puts forward corresponding suggestions and solutions, and provide some basis and measures for other similar problems associated with the water conservancy industry unit. This paper mainly uses the method of case analysis and literature research method, detailed introduces the S hydraulic unit as a water conservancy non-profit organization unit, it mainly has the following responsibilities: daily work to implement water laws and regulations and policies, organization, guidance, coordination and supervision of the flood control, drainage, drainage and moisture drought, unified management, etc.. Based on the research of the S hydraulic unit of capital budget management, we can draw the following conclusions: S hydraulic unit of capital budget management in the preparation process, implementation process, performance evaluation process and exception management process there are still a variety of problems, we should start from the source, combined with the characteristics of the water conservancy industry, and improve the budget management the preparation, execution and performance assessment system. For example, you can set up a fund to assist the work of the unit budget management and regulation of the work of various departments of the organization - the budget management committee and other measures. For S water conservancy units, the exception management of budget management is an important aspect, specifically for the water conservancy units in some of the unexpected situation of the proposed scheme, which is the possible innovation point of this paper. This paper roughly on the budget exception management theory application in water conservancy units this aspects are as follows: water conservancy units often face some unexpected situations, such as pumping out, flood water covers up, overflow and precipitation during water road and so on, in the face of the emergency situation, workers need to repair, need some emergency plan. At the same time also need a lot of money, increase the budget funds, according to the emergency water units will occur also puts forward some corresponding measures.
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