本文選題：全面預算 + 民辦學校��； 參考：《北京交通大學》2017年碩士論文

【摘要】：改革開放以來,我國民辦教育獲得迅速發(fā)展,對我國高等教育體系起到諸多影響,對我國社會經(jīng)濟的發(fā)展起到了舉足輕重的作用。但是民辦學校與公辦學校不同,它需要自己籌集資金并且在經(jīng)營過程中自負盈虧,在當前競爭激烈的教育市場上,民辦學校要想獲得進一步的發(fā)展,必須提高其相應管理水平。民辦學校的資源非常有限,人、財、物等資源的利用效率對民辦學校來說具有生死存亡的意義。而從本質上來說,通過運用全面預算管理,不但可以有效的促進資金使用效率的提升,同時也能實現(xiàn)對教育資源的合理配置。所以說,我們在進行實際的教育管理過程中,應當全面提升預算管理水平,并積極推行全面預算。本文在對全面預算管理相關理論進行系統(tǒng)梳理和研究之后,以Y學校為例,從全面預算體系的組織體系和運營體系分析了 Y校全面預算現(xiàn)狀,并提出了該校全面預算管理存在的問題。然后對Y學校全面預算體系的構建進行了系統(tǒng)分析,以平衡記分卡為基礎提出了 Y校的全面管理目標,從體系構成中組織結構、預算編制、預算執(zhí)行與調控、預算考評等方面進行了探究,構建起了一個具有較強操作性的全面預算管理體系,最后提出了 Y學校全面預算管理體系實施的保障措施,希望通過本文研究可以給當前的民辦學校全面預算工作提供指導和幫助,進而促進民辦學校的健康發(fā)展。
[Abstract]:Since the reform and opening up, private education in China has been developing rapidly, which has played a significant role in the development of our country's social economy and the system of higher education.However, private schools are different from public schools in that they need to raise funds themselves and be responsible for their own profits and losses in the course of operation. In the current competitive education market, private schools must improve their corresponding management level if they want to obtain further development.The resources of private schools are very limited.In essence, through the use of comprehensive budget management, not only can effectively promote the efficiency of the use of funds, but also to achieve a reasonable allocation of educational resources.Therefore, in the process of actual education management, we should improve the level of budget management and actively promote the overall budget.After systematically combing and studying the related theories of comprehensive budget management, this paper takes Y school as an example, analyzes the present situation of Y school's overall budget from the organization system and operation system of the overall budget system.The problems existing in the overall budget management of the school are also put forward.Then, the construction of the comprehensive budget system of Y school is systematically analyzed, and the overall management objectives of Y school are put forward on the basis of balanced scorecard, and the organizational structure, budget preparation, budget execution and regulation and control of the system are put forward.This paper probes into the aspects of budget evaluation, constructs a comprehensive budget management system with strong operability, and finally puts forward the safeguard measures for the implementation of the comprehensive budget management system in Y school.It is hoped that this study can provide guidance and help for the overall budget work of private schools and promote the healthy development of private schools.
【學位授予單位】：北京交通大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：G475

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5 杜p，

本文編號：1757637