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论文编号：	8904
作者编号：	2120142980
上传时间：	2016/12/9 21:30:45
中文题目：	H环保信息中心预算管理研究
英文题目：	Research on the budget management of H Environmental Protection Information Center
指导老师：	李姝
中文关键字：	事业单位；预算管理；绩效评价
英文关键字：	Institution; Budget Management; Performance evaluation
中文摘要：	预算管理是事业单位财务工作的重要内容,通过科学的预测和决策,将事业单位一整年度的事业计划和工作任务用数量和金额的形式反映出来。事业单位的事业计划能否如期完成,其资金使用能否取得预期效果,与该单位的预算管理工作好坏有密切联系。目前我国事业单位普遍存在“重决算,轻预算”的现象，普遍存在预算编制不科学、预算执行率不高、预算调整随意、绩效评价不全面等问题。在预算管理改革全面展开的背景下，如何通过发现问题，提出相对应的解决方案，来优化支出结构，提高事业单位的履职能力和资金使用效率，帮助其改善预算管理水平，成为值得我们思考的问题。本文在预算管理相关理论指导下，结合自己的工作经验，采用案例研究的方法，针对H环保信息中心预算管理展开分析。本文首先阐述了研究背景及研究意义，对国内外关于预算管理的研究情况进行了回顾，并概述了本文所采用的研究方法、框架结构、创新之处；其次，介绍了事业单位预算管理的相关概念及内容；之后主要介绍了H环保信息中心基本情况和现行的预算管理现状；而后对H环保信息中心的预算管理全过程进行分析，找出H环保信息中心在预算编制、预算执行、预算调整、预算绩效评价过程中所存在的问题；进而提出完善H环保信息中心预算管理的对策与建议，以此来改善H环保信息中心的预算管理水平；最后总结全文。希望通过此论文研究，可以有助于解决H环保信息中心预算管理工作中存在的问题，并对其他类似的预算单位的预算管理提供有价值的参考。
英文摘要：	Budget management, which is a very important constituting part of financial management, is a yearly generalization for business plan and work tasks through money and quantity. The degree of business plan completion and the funds effect is related to the institution’s budget management. In recent years, many institutions pay more attention to balanced budget than budget management in our country. There are many universal budget management problems, such as the budget preparation is unscientific, the ratio of budget execution is low, the budget adjustment is random and the budget performance evaluation is incomplete. With the reform of total budget management, we should think about some management questions, such as how to find some universal problems and propose related solution, finally improve institutions’ duty performance, the funds effect and budget management. Based on related theory of budget management and practical work, this paper is mainly on the H environmental protection information center’s budget management by the method of case study. This paper firstly introduces the background and the significance of this research, the paper’s citations of domestic and foreign scientists’ research, the research methods and the structure and creative of this paper; secondly focuses on the budget management’s concept, significance and main content; then introduces the present situation of the H environmental protection information center’s budget management; and then analyzes the H environmental protection information center’s budget management which includes budget preparation, budget execution, budget adjustment, performance evaluation and other aspects of the budget, then find some universal problems and reasons of these problems; further tries to propose solution for the problems mentioned in the previous part; finally will summarize the conclusion about this research. This research can be helpful for the H environmental protection information center, to solve these budget management problems. And some other institutions in the same industry can find some useful suggestion for their budget management problems.
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