本文選題：預(yù)算管理 + 事業(yè)單位　； 參考：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：事業(yè)單位在我國的社會構(gòu)成中占有重要地位,是我國大力發(fā)展經(jīng)濟(jì)與推進(jìn)社會進(jìn)步的重要力量,它既幫助了我國政府承擔(dān)社會公共服務(wù)及監(jiān)管的工作,又在其他方面共同參與了經(jīng)濟(jì)的建設(shè)。一個(gè)發(fā)展良好的事業(yè)單位是離不開科學(xué)精準(zhǔn)的預(yù)算工作的,預(yù)算的管理能夠更好的為單位整體資金流向提供一個(gè)方向和預(yù)測參考,以避免發(fā)生許多濫用資金或使用不當(dāng)?shù)倪`規(guī)操作。預(yù)算管理是一個(gè)系統(tǒng)的管理流程,其預(yù)算的控制是一個(gè)重要的運(yùn)轉(zhuǎn)機(jī)制,有利于事業(yè)單位的良好發(fā)展和資金的健康運(yùn)行。目前,我國在預(yù)算管理工作上已經(jīng)取得了較為顯著的成效,但是依然有很多弊端亟需解決,如預(yù)算的編制工作不夠完善、監(jiān)督機(jī)制不夠健全、管理只流于形式、單位的領(lǐng)導(dǎo)重視度不高、缺乏管理觀念與科學(xué)的制度等等,這一系列問題的暴露使預(yù)算在執(zhí)行中不得不出現(xiàn)很大偏差,給單位造成不必要的后果與麻煩。本文所提及單位是一家成立于1953年的國有勘察設(shè)計(jì)單位,經(jīng)過60多年的發(fā)展,由當(dāng)初的10幾人發(fā)展壯大為1000多員工的特大型勘察設(shè)計(jì)單位。在發(fā)展迅速的當(dāng)下,單位潛在的風(fēng)險(xiǎn)也越來越大,因此,本文在大環(huán)境背景的特殊情況下,結(jié)合預(yù)算管理相關(guān)理論,以W勘察設(shè)計(jì)院作為實(shí)例,對我國事業(yè)單位的預(yù)算管理現(xiàn)狀及存在的問題進(jìn)行分析,分別從預(yù)算編制、預(yù)算執(zhí)行、預(yù)算調(diào)控、預(yù)算監(jiān)督、預(yù)算考評幾大方面著重探究問題所在,對應(yīng)各個(gè)方面的問題,建設(shè)出全面預(yù)算管理的體系以及良好運(yùn)行體系的保障措施,以期能夠有效解決W單位預(yù)算管理中存在的問題,從而促進(jìn)W單位的發(fā)展,并以W單位為鑒,讓更多的事業(yè)單位重視預(yù)算管理,并提供良好的改進(jìn)措施,以便日后更強(qiáng)大的發(fā)展。以往的專家學(xué)者大多從理論角度出發(fā),給出有關(guān)建議,對實(shí)例的研究卻很少。本文的創(chuàng)新之處在于,以W勘察設(shè)計(jì)院實(shí)例單位做出透徹、深刻的分析判斷和總結(jié),由點(diǎn)及面,在新形勢新制度下,對我國事業(yè)單位預(yù)算管理體系作出相應(yīng)的調(diào)整。本文在借鑒國內(nèi)外優(yōu)秀理論的基礎(chǔ)上,剖析案例,經(jīng)過多方面比較總結(jié),提出合理、有效的對策,促進(jìn)事業(yè)單位更好的服務(wù)于廣大社會。
[Abstract]:Institutions play an important role in the social composition of our country. They are an important force for our country to vigorously develop the economy and promote social progress. It not only helps our government undertake the work of social public service and supervision,And in other areas to participate in the construction of the economy.A well-developed institution cannot do without scientific and accurate budget work. Budget management can better provide a direction and forecast reference for the overall capital flow of the unit.To avoid many misuse of funds or improper use of illegal operations.Budget management is a systematic management process, its budget control is an important operating mechanism, conducive to the good development of institutions and healthy operation of funds.At present, our country has made remarkable achievements in budget management, but there are still many disadvantages that need to be solved. For example, the preparation of the budget is not perfect, the supervision mechanism is not perfect enough, and the management is just a mere formality.The leaders of the unit pay little attention to it, lack the management concept and scientific system, and so on. The exposure of this series of problems makes the budget have to appear very big deviation in the execution, causing unnecessary consequence and trouble to the unit.The unit mentioned in this paper is a state-owned reconnaissance and design unit founded in 1953. After more than 60 years of development, it has grown from more than 10 people at the beginning to a super large survey and design unit with more than 1000 employees.At the moment of rapid development, the potential risk of the unit is also increasing. Therefore, under the special circumstances of the environment background, combining with the theory of budget management, this paper takes W Prospecting and Design Institute as an example.This paper analyzes the present situation and existing problems of budget management in China's public institutions, respectively, from the aspects of budget preparation, budget execution, budget regulation and control, budget supervision, budget evaluation and so on, focusing on exploring the problems and corresponding problems in various aspects.The system of overall budget management and the safeguard measures of good operation system are built to effectively solve the problems existing in the budget management of W unit, thus promoting the development of W unit, and taking W unit as a lesson.Let more institutions pay attention to budget management, and provide good improvement measures for future development.In the past, most experts and scholars put forward some suggestions from the theoretical point of view, but few researches on examples.The innovation of this paper lies in the thorough, profound analysis, judgment and summary of the example units of W Survey and Design Institute, and the corresponding adjustment of the budget management system of our country's institutions under the new situation and new system.On the basis of drawing lessons from the excellent theories at home and abroad, this paper analyzes the cases and puts forward reasonable and effective countermeasures to promote the institutions to serve the society better.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F810.6

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