【摘要】：當前,我國的高等教育正處于蓬勃發(fā)展的歷史時期,伴隨著高等教育體制的深化改革,我國高校均面臨著機遇與挑戰(zhàn)并存的局面。各地高校都在不斷擴大辦學規(guī)模,創(chuàng)新教育教學體制,加快改革步伐,以尋求自身的進一步發(fā)展。目前,我國高校資金來源不再也不能只依靠國家財政撥款,而是向資金來源渠道多元化轉變,因此,如何合理分配使用這些資金,實現(xiàn)收支平衡、降低財務風險、提升資金使用效益就顯得尤為重要。正因為新形勢帶來了諸多新問題、新任務,高校財務管理工作面臨著更為嚴峻的挑戰(zhàn),提高財務管理水平對高校來說迫在眉睫。資金的取得和優(yōu)化使用是高校財務管理工作的重要任務,資金從取得到分配、使用都會對高校各項工作和事業(yè)的發(fā)展產生極大的影響。而這一切都又與高校財務管理工作密不可分,高校預算管理作為高校財務管理工作的核心,其體制是否完善、制度是否合理、實施效果是否理想都對高校財務管理狀況以及高校整體健康發(fā)展有直接影響。所以,加強高校預算管理的研究,提高預算管理水平,讓有限的資金發(fā)揮最大的效益,對于高校改革發(fā)展起著至關重要的作用。當前,我國高校在預算管理方面仍處于比較初級的階段,存在許多不足之處急需改進和完善。因此,對高校預算管理進行相應的研究分析,發(fā)現(xiàn)問題,分析問題,進而解決問題,對我國高校的未來發(fā)展和全方位改革十分必要。本文在我國高等教育大發(fā)展、大改革和大轉型的背景下,在了解研究國內外高校相關預算管理情況的基礎上,以C高校作為具體案例,對其預算管理工作進行分析和研究,找出C高校在預算管理中存在的問題,并針對這些問題,以構建C高校全面預算管理體系為切入點,提出相應的改進措施,并對C高校全面預算管理的實施情況作出預測,制定相應措施解決全面預算管理實施過程中可能出現(xiàn)的各種問題,以期最終建立一個科學、合理的從預算編制到執(zhí)行、監(jiān)督再到分析、評價的完整體系,為C高校乃至全國高校的財務管理、預算管理水平的提升提出改進的意見建議。
[Abstract]:At present, the higher education of our country is in the historical period of vigorous development. With the deepening reform of the higher education system, our colleges and universities are faced with the coexistence of opportunities and challenges. Colleges and universities are constantly expanding the scale of running schools, innovating the educational and teaching system, speeding up the pace of reform, in order to seek their own further development. At present, the sources of funds of colleges and universities in our country are no longer and cannot only depend on the national financial allocations, but are diversified to the sources of funds. Therefore, how to allocate and use these funds rationally, to achieve the balance of income and expenditure, and to reduce the financial risks, It is particularly important to improve the efficiency of the use of funds. Because the new situation has brought many new problems and new tasks, the financial management of colleges and universities is facing more severe challenges, so it is urgent to improve the level of financial management. The acquisition and optimal use of funds is an important task in the financial management of colleges and universities, and the use of funds will have a great impact on the development of various work and undertakings in colleges and universities. All this is closely related to the work of financial management in colleges and universities. As the core of financial management in colleges and universities, its system is perfect and its system is reasonable. Whether the implementation effect is ideal or not has a direct impact on the financial management situation and the overall healthy development of colleges and universities. Therefore, it is very important for the reform and development of colleges and universities to strengthen the research of budget management, to improve the level of budget management and to make limited funds play the most important role in the reform and development of colleges and universities. At present, the budget management of colleges and universities in our country is still in the primary stage, there are many deficiencies in urgent need of improvement and improvement. Therefore, it is necessary for the future development and all-around reform of colleges and universities to study and analyze the budget management of colleges and universities, to find out the problems, to analyze the problems, and to solve the problems. Under the background of the great development, reform and transformation of higher education in China, this paper analyzes and studies the budget management work of C universities on the basis of understanding and studying the relevant budget management situation of universities at home and abroad, taking C universities as concrete cases. This paper finds out the problems existing in the budget management of C colleges and universities, and aiming at these problems, taking the construction of the comprehensive budget management system of C colleges and universities as the starting point, puts forward the corresponding improvement measures, and forecasts the implementation of the overall budget management in C colleges and universities. To formulate appropriate measures to solve the various problems that may arise in the implementation of comprehensive budget management, with a view to establishing a scientific and reasonable system from budget preparation to implementation, supervision to analysis and evaluation. Some suggestions are put forward for the improvement of financial management and budget management of C universities and even colleges and universities all over the country.
【學位授予單位】：重慶理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：G647.5

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