發(fā)布時(shí)間：2018-05-01 12:14

  本文選題：高校預(yù)算管理作業(yè)預(yù)算 + 預(yù)算編制　； 參考：《河北經(jīng)貿(mào)大學(xué)》2017年碩士論文

【摘要】：預(yù)算管理是高校財(cái)務(wù)管理的重要組成部分,貫穿于高校預(yù)算資金的籌集、分配和使用的全過程,對高校理財(cái)有深刻的影響。隨著我國高等教育體制的深入推進(jìn)和高等教育發(fā)展戰(zhàn)略的調(diào)整,高校經(jīng)費(fèi)的收支規(guī)模逐漸增大,收支結(jié)構(gòu)變得越來越復(fù)雜,需要高校建立完善的預(yù)算管理體系。預(yù)算管理制度的不斷改革,對高校預(yù)算管理也提出了新的要求。為了解決高校現(xiàn)行預(yù)算管理存在的問題和更好地適應(yīng)我國預(yù)算管理改革的要求,本文將作業(yè)預(yù)算方法引入到高校預(yù)算編制當(dāng)中,以期有利于目前高�？冃ьA(yù)算管理模式的推進(jìn)和實(shí)施。在研究過程中,本文首先闡述了預(yù)算管理理論和作業(yè)預(yù)算理論,然后對我國高校預(yù)算編制的現(xiàn)狀進(jìn)行了分析,指出了高校在預(yù)算編制方面存在的問題,接著結(jié)合我國高校的具體情況,對作業(yè)預(yù)算引入到高�？冃ьA(yù)算管理的必要性和可行性進(jìn)行了分析,提出了基于作業(yè)的高校績效預(yù)算管理的框架。最后結(jié)合H高校的具體情況,探討了作業(yè)預(yù)算編制的具體工作思路,希望能夠?yàn)楦咝Ｖν菩械目冃ьA(yù)算管理奠定良好的考核基礎(chǔ)。通過研究,本文主要得到以下三點(diǎn)結(jié)論:第一,高校業(yè)務(wù)活動(dòng)的特點(diǎn)符合作業(yè)預(yù)算的應(yīng)用條件,并且作業(yè)預(yù)算與高校預(yù)算改革的理念高度吻合,能夠滿足高校預(yù)算改革的要求。第二,本文對高校作業(yè)預(yù)算的編制方法進(jìn)行了構(gòu)思,并以H高校為例探討了作業(yè)預(yù)算的應(yīng)用范圍和具體編制方法,為我國高校引進(jìn)作業(yè)理念改革預(yù)算管理模式提供了思路和范例,也為高校實(shí)施績效預(yù)算管理奠定了良好的考核基礎(chǔ)。第三,在高校預(yù)算編制中引入作業(yè)預(yù)算,可以有效地解決高校預(yù)算編制存在的問題,使高校的資源得到合理配置,幫助高校更好的進(jìn)行預(yù)算管理。
[Abstract]:Budget management is an important part of financial management in colleges and universities. It runs through the whole process of raising, distributing and using budget funds in colleges and universities, and has a profound influence on financial management in colleges and universities. With the further promotion of higher education system and the adjustment of higher education development strategy, the scale of college funds is gradually increasing, and the structure of income and expenditure becomes more and more complex, so it is necessary for colleges and universities to establish a perfect budget management system. With the continuous reform of budget management system, new requirements are put forward for the budget management of colleges and universities. In order to solve the problems existing in the current budget management of colleges and universities and to better meet the requirements of the budget management reform in our country, this paper introduces the operational budget method into the budget preparation of colleges and universities. In order to facilitate the promotion and implementation of the current performance budget management model in colleges and universities. In the course of the research, this paper first expounds the theory of budget management and the theory of operational budget, then analyzes the present situation of the budgeting of colleges and universities in China, and points out the problems existing in the budgeting of colleges and universities. Then, the necessity and feasibility of introducing activity-based budget into performance budget management are analyzed, and the framework of activity-based performance budget management in colleges and universities is put forward. Finally, combined with the specific situation of H university, this paper discusses the specific working ideas of operational budget making, hoping to lay a good assessment foundation for the performance budget management that colleges and universities focus on. The main conclusions are as follows: first, the characteristics of the business activities in colleges and universities accord with the application conditions of the operational budget, and the concept of the operational budget and the reform of the university budget is highly consistent, which can meet the requirements of the budget reform in colleges and universities. Secondly, this paper conceive the method of compiling homework budget in colleges and universities, and take H university as an example to discuss the scope of application and the concrete method of compiling homework budget. It provides an idea and an example for the reform of budget management mode in colleges and universities, and also lays a good assessment foundation for the implementation of performance budget management in colleges and universities. Thirdly, the introduction of operational budget into the budget establishment of colleges and universities can effectively solve the problems existing in the budget establishment of colleges and universities, make the resources of colleges and universities be allocated reasonably, and help colleges and universities to better carry out budget management.
【學(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：G647.5

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 鄭士貴;預(yù)算編制和報(bào)告制度:問題和可能性[J];管理科學(xué)文摘;1996年09期

2 楊德熊;關(guān)于加快推進(jìn)預(yù)算編制改革的思考[J];理論月刊;2000年07期

3 陳艷利;我國預(yù)算編制有關(guān)問題及改革建議[J];遼寧大學(xué)學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版);2001年06期

4 臧毅;;對我國預(yù)算編制制度的一點(diǎn)思考[J];科教導(dǎo)刊(中旬刊);2010年02期

5 陳彥軍，夏Z趖，

本文編號：1829311