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论文编号：	9565
作者编号：	2120152913
上传时间：	2017/12/7 13:13:00
中文题目：	T电教馆公用支出预算管理研究
英文题目：	Research on Budget Management of Expenditure for T- electronic Education Department
指导老师：	边泓
中文关键字：	电教馆；资金使用效率；预算管理
英文关键字：	Electronic Education Department; Capital efficiency; The budget management
中文摘要：	非营利性组织存在的意义在于生产社会公共产品。在今天，公共产品更多以服务的形式呈现。在我国，事业单位广泛存在于我国教育、医疗领域，是经济社会发展中提供公益服务的主要载体。他们的收入主要来源于财政供给。近年来，财政收支矛盾明显。因此要求各预算编制单位优化支出结构，把有限的资金用在刀刃上，努力提高单位履职能力和财政资金使用效益，为改革发展大局做出贡献。在这样一个大背景下，基层事业单位内部如何围绕提高公共支出效率这一主题对原有预算管理进行改进，以达到提高资金使用效率、激励员工工作热情的目的，是每一个预算管理实践者需要积极思考的问题。全额补助事业单位的支出按照经济用途不同分为人员支出、公用支出两大部分，其中同业务开展直接相关且备受群众关注的是公用支出。对公用支出预算管理进行研究是提高事业单位支出效率的最佳切入点。本文通过对T电教馆的公用支出预算管理现状及应用情况的调研，借鉴全面预算编制程序，以年度工作计划为预算编制起点，按照“预算年度工作计划——确定业务活动——编制业务预算——测算固定类支出——汇总部门支出预算”的步骤完成预算编制。在这中间，文章对原预算管理方法有两大改进。一是根据支出性态分类编制预算，并根据支出性态考虑支出的必要性和紧迫性，配置支出预算资金来源。二是借鉴作业预算编制思想按照“产品-作业-资源”的顺序编制业务预算，使业务活动和支出预算之间建立起联系。这不仅解决了原来预算管理中年度计划和部门预算相脱节的问题，而且为预算的控制、调整、差异分析都提供了更精细、有效的量化依据。在预算差异分析阶段，笔者借鉴成本差异分析方法，将预算支出差异额分解为价格差异和数量差异，使差异分析结果有助于引导预算执行者朝着提高资金使用效率的方向努力，从而避免财政资金的浪费。文章最后，从预算组织机构搭建、制度建设、信息沟通三个方面为预算管理的实施提供保障措施建议，而不再将预算管理仅仅局限于财务上的预算差异分析和评价考核，为财务部门预算管理工作同人事部门人员激励工作的有机结合提供了更加系统和全面的思路。
英文摘要：	Non-profit organizations lie in providing social and public products. Today, most public products are services. In our country, a kind of unit provides education and healthcare public services widely. Their income mainly comes from the state financial. Recent years, the contradiction between financial revenue and expenditure is more and more serious. Therefore it is required the budgeting unit to optimize expenditure structure, using the limited funds on the blade, sparing no effort to improve the unit performance and the efficient of public funds, to contribute to the reform and development. In such a big background, how to establish a set of budget management around this topic of improving the efficiency of public spending, which is in the services of the unit’s main business, motivates staff work enthusiasm inside the grassroots units ,that is a problem each budget management practitioner needs to think positively. Full subsidy institution spending is divided into two parts: personnel expenditure and expenditure on goods and services. The goods and services spending is directly related to the business and focused by the crowd. Study on goods and services spending budget management is the best place to start for improving expenditure efficiency of the unit. Through investigating the budget management present situation and the application of the T-electronic Education Department, The writer draws lessons from the comprehensive budgeting process, to prepare starting point on the annual work plan for the budget, in accordance with the "budget annual work plan—identify business activities—business budget—calculate fixed class spending—summary sector spending budget" steps to complete the budget. There are two major improvements to the original budget in the article. The first is to compile the budget according to the expenditure pattern, and allocate the source of expenditure budget according to the necessity and urgency of expenditure. The second is to draw on the operational budget to prepare the operational budget in the order of "product-active-resources", so as to establish a link between business activities and the expenditure budget. This not only solves the gap between annual plans and budgets in original budget management, but more detailed and effective quantitative basis are provided for budget control, adjustment and variance analysis. In the budget variance analysis part, the author use cost variance analysis method, the budget spending is divided into price differences and quantity differences, making the variance analysis result helpful to guide the budget executor to making efforts towards increasing the efficiency of funds, so as to avoid the waste of financial capital. Finally, from three aspects, the budget organization construction, system construction, information communication, providing safeguard measures for the implementation of the budget management, and the financial budget management will no longer confined within budget variance analysis and evaluation, providing more systematic and comprehensive way of thinking for the cooperation between financial department budget management and department of human resource management.
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