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LF研究院的全面預(yù)算管理研究

發(fā)布時間:2018-05-02 21:11

  本文選題:全面預(yù)算管理 + 預(yù)算編制�。� 參考:《西安石油大學》2014年碩士論文


【摘要】:隨著世界范圍內(nèi)科技的蓬勃發(fā)展和國際間科技競爭的加劇,科技投入資金也大幅度增加,科研院所承擔研究解決經(jīng)濟、國防建設(shè)和社會發(fā)展中的關(guān)鍵性的科學技術(shù)問題,科研項目經(jīng)費的管理顯得尤為重要。但針對我國預(yù)算管理在科研院所的應(yīng)用研究較少,,科研院所在全面預(yù)算管理實際應(yīng)用方面存在很多問題。因此,建立一套適應(yīng)科研單位的預(yù)算管理模式和機制己經(jīng)成為當務(wù)之急。 基于以上觀點,本文首先對于全面預(yù)算管理的相關(guān)理論進行了論述,并對我國科研院所全面預(yù)算管理的流程和科研院所的預(yù)算管理的特征進行闡述。然后結(jié)合LF研究院全面預(yù)算管理的概況、預(yù)算內(nèi)容、管理制度等進行了分析總結(jié),找出了現(xiàn)行全面預(yù)算管理中存在的問題。在此基礎(chǔ)上,結(jié)合全面預(yù)算管理的理論依據(jù),采用調(diào)查研究等方法,梳理LF研究院全面預(yù)算管理中存在問題,提出優(yōu)化改進LF研究院全面預(yù)算管理的對策及建議,并對優(yōu)化LF研究院全面預(yù)算管理的對策及建議進行了效果評價。最后,研究認為全面預(yù)算管理要圍繞其核心思想,才能提高LF研究院預(yù)算管理的效率,才能更好地發(fā)揮預(yù)算管理作為內(nèi)控組成部分的重要職能;全面預(yù)算管理的完善需要是一個循序漸進的過程,提高單位每個部門和員工的認識,抓好預(yù)算管理的每個環(huán)節(jié),持續(xù)改進,維護預(yù)算管理的環(huán)境,才能發(fā)揮全面預(yù)算管理在企業(yè)管理中的巨大作用。期望為科研院所進行全面預(yù)算管理有效實施提供借鑒。
[Abstract]:With the vigorous development of science and technology around the world and the intensification of international competition in science and technology, the investment in science and technology has also increased by a large margin. Scientific research institutes undertake to study and solve key scientific and technological problems in economic, national defense construction and social development. The management of scientific research project funds is particularly important. However, there are few researches on the application of budget management in scientific research institutes in China, and there are many problems in the practical application of comprehensive budget management in scientific research institutes. Therefore, it is urgent to establish a budget management model and mechanism for scientific research institutions. Based on the above viewpoints, this paper first discusses the related theories of total budget management, and expounds the process of overall budget management and the characteristics of budget management of scientific research institutes in China. Then it analyzes and summarizes the general situation, budget content and management system of the comprehensive budget management of LF Institute, and finds out the existing problems in the current overall budget management. On this basis, combined with the theoretical basis of comprehensive budget management, this paper combs the existing problems in the overall budget management of LF Institute by means of investigation and research, and puts forward the countermeasures and suggestions to optimize and improve the overall budget management of LF Academy. The countermeasures and suggestions of optimizing the overall budget management of LF Research Institute are evaluated. Finally, the study thinks that the overall budget management should be centered around its core idea, in order to improve the efficiency of budget management in LF research institute, and give full play to the important function of budget management as an integral part of internal control. The improvement of overall budget management is a gradual process. We should improve the understanding of every department and staff of the unit, do a good job in every link of budget management, continuously improve and maintain the environment of budget management. In order to give play to the overall budget management in the enterprise management of the enormous role. It is expected to provide reference for the effective implementation of comprehensive budget management in scientific research institutes.
【學位授予單位】:西安石油大學
【學位級別】:碩士
【學位授予年份】:2014
【分類號】:G322.2;F275

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