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论文编号：	9982
作者编号：	2220160450
上传时间：	2018/6/6 14:33:02
中文题目：	Y高校预算管理研究
英文题目：	Research On Budget Management Of Y University
指导老师：	梅丹
中文关键字：	高校；预算管理；预算编制；预算执行
英文关键字：	Colleges and universities; Budget management; Budgeting; Budget implementation
中文摘要：	随着我国高等教育体制的不断深化改革，各高校纷纷采取了诸如扩充师资、推进学科建设等行动，以求可以提高办学质量，从而获得自身进一步的发展。这一发展过程必然需要大量的资金支持。目前我国的高校已经逐渐形成了以国家财政补助为主，多渠道筹资为辅的多元化筹资模式，这也使得高校在资金的使用上有了更大的空间。但是，高校目前的财务体制在某一程度上已经不能适应当前发展中的高校的现状，在日常工作中已经逐渐显现出在资金的管理和使用中的一系列问题，增加了高校的财务风险和压力。合理安排高校的收入，优化高校的资金使用效率对于高校的财务管理工作来说是十分重要的工作任务。预算管理作为高校财务管理当中的重要环节，其预算编制是否合理、预算执行情况是否理想，都会直接影响到高校财务管理的情况，进而影响学校的发展状况。因此，加强对高校预算管理的分析研究，对于提升高校资金使用效率，促进高校在预算管理方面的改革发展有重要的作用。本文以Y高校作为研究对象，对其预算管理的编制、执行、考核评价的现状进行了分析研究，提出了其在这几个方面当中存在的问题和缺陷，包括预算编制方法上存在的不合理性，容易使Y高校无法逐渐优化校内资金的安排；预算执行缺乏监督和控制，使得资金支出随意性较大，造成学校资金使用上的浪费；预算缺乏考核评价制度，无法引起校内各部门对于预算编制与执行的重视等。针对这些问题，本文提出了相应的改进对策，指出了预算编制依据要科学化和规范化，使经费的分配有据可依，增强合理性，避免资金安排上的浪费；加强Y高校对预算执行的监督和控制，利用信息化手段来对预算进行监督和控制，同时提高教职工对于预算的参与度；积极推进预算考核评价，增加奖惩机制，实现激励与约束机制并存。本文希望通过以上这些方法，可以以此改善Y高校的预算管理水平，因为只有预算管理水平得到有效的提升，才能保证学校内各项工作开展的质量，帮助Y高校更好的实现收支平衡、降低财务风险、充分发挥资金的最大效益，促进Y高校各项事业的有序发展以及战略目标的实现。本文的研究对于提高与Y高校同类型的高校的财务管理水平，优化高校的资源配置，引领高校教育事业的蓬勃发展具有重要意义。
英文摘要：	With the deepening reform of China's higher education system, colleges and universities have taken actions such as expanding teachers and promoting discipline construction in order to improve the quality of running schools, and then to achieve their further development. This development process will require a lot of financial support. At present, colleges and universities in China have gradually formed a diversified financing mode based on national financial subsidies, supplemented by multi-channel financing, which also makes colleges and universities have greater space for the use of funds. However, the current financial system in Colleges and universities has been unable to adapt to the current status of the developing colleges and universities. In the daily work, it has gradually shown a series of problems in the management and use of funds, which increase the financial risk and pressure of colleges and universities. It is a very important task for the financial management of colleges and universities to reasonably arrange the income and optimize the efficiency of funds utilization. As an important part in the financial management of universities, whether the budget management is reasonable and the budget implementation is ideal will directly affect the situation of financial management in colleges and universities, or even affect the development of the school. Therefore, strengthening the analysis and study of the budget management of colleges and universities is important to improve the efficiency of funds use and to promote the reform and development of the budget management in colleges and universities. This paper, taking Y University as the research object, analyzes the present situation of its budget management, and puts forward the existing problems and defects in these aspects, including the unreasonable methods of budgeting, which makes it harder for the Y university to gradually optimize the arrangement of the capital in the school; The lack of supervision and control makes the capital expenditure more arbitrary, resulting in the waste of school funds use; the lack of evaluation system of the budget make all the departments in the school ignore the importance of budget management and implementation. In view of these problems, this paper puts forward the corresponding improvement countermeasures, points out that the basis of budget compilation should be scientific and standardized which make the allocation of funds according to the basis, strengthen the rationality and avoid the waste of capital arrangement, strengthen the supervision and control of the budget execution of the Y University and by using information means. At the same time, we should improve the participation of all the staff in budgeting by actively promoting budgetary examination and evaluation, and increasing rewards and punishments mechanisms to achieve the coexistence of incentive and restraint mechanisms. This article hopes that through these methods, we can improve the level of budget management in Y colleges and universities, because the higher level of budget management, the higher quality of the work carried out in the school, which help the Y colleges and universities to achieve the balance of revenue and expenditure, reduce the financial risks, optimize the benefit of funds, promoting the development of various undertakings orderly and the realization of strategic objectives in Y colleges and universities. The research of this paper is meaningful for the same type of academies compared to university Y to achieve the vigorous development of the education systems by providing an advisory perspective of improving financial management ability and optimizing the allocation of fund resources.
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