本文關(guān)鍵詞：湖南大學(xué)全面預(yù)算管理改進(jìn)研究　出處：《湖南大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 全面預(yù)算管理 預(yù)算編制 執(zhí)行控制 績效考評

【摘要】：隨著國家對教育投入的持續(xù)增長,學(xué)�？芍涫杖胍惭杆僭黾�,全面預(yù)算管理在提高資金使用效率、合理配置教育資源、完善收支管理過程中起著十分重要的作用。它是高校進(jìn)行各項(xiàng)財(cái)務(wù)活動的前提和基礎(chǔ),是指導(dǎo)和考核高校各項(xiàng)財(cái)務(wù)活動的標(biāo)準(zhǔn)性文件,是高校控制日常支出和組織收入的重要依據(jù)。因此,提升高校的預(yù)算管理水平、推行全面預(yù)算對高校持續(xù)健康發(fā)展具有重要意義。 文章以新公共管理理論、控制理論、激勵理論為基礎(chǔ),總結(jié)了湖南大學(xué)的內(nèi)部治理結(jié)構(gòu)、預(yù)算管理模式和流程、收支預(yù)算編制和管理的現(xiàn)狀,分析了湖南大學(xué)在預(yù)算編制、預(yù)算執(zhí)行、預(yù)算績效管理中存在的問題,結(jié)合湖南大學(xué)的具體情況,運(yùn)用零基預(yù)算為主、增量預(yù)算為輔,總額預(yù)算和分塊預(yù)算相結(jié)合的預(yù)算方法改進(jìn)學(xué)校的預(yù)算編制,通過系統(tǒng)實(shí)時(shí)控制、會計(jì)核算控制、機(jī)構(gòu)組織控制、授權(quán)批準(zhǔn)控制加強(qiáng)預(yù)算的執(zhí)行控制,利用平衡計(jì)分卡和關(guān)鍵績效指標(biāo)體系的方法設(shè)計(jì)湖南大學(xué)預(yù)算績效考評指標(biāo)體系并建立與預(yù)算績效考評相結(jié)合的激勵機(jī)制,系統(tǒng)地構(gòu)建了湖南大學(xué)全面預(yù)算管理模式。本文推行的預(yù)算編制方法,提出的支出預(yù)算按項(xiàng)目管理理念,設(shè)計(jì)的全面預(yù)算績效考評指標(biāo)體系,構(gòu)建的湖南大學(xué)全面預(yù)算管理模式為其他高校預(yù)算管理改進(jìn)提供了借鑒與參考,為進(jìn)一步提高我國高校預(yù)算管理水平作出了貢獻(xiàn)。
[Abstract]:With the continuous growth of the national investment in education, the disposable income of schools is also increasing rapidly. The overall budget management is improving the efficiency of the use of funds and allocating educational resources rationally. It is the premise and foundation of various financial activities in colleges and universities, and it is the standard document to guide and assess the financial activities of colleges and universities. It is an important basis for colleges and universities to control their daily expenditure and organizational income. Therefore, it is of great significance to promote the level of budget management and implement comprehensive budget for the sustainable and healthy development of colleges and universities. Based on the new public management theory, control theory and incentive theory, this paper summarizes the internal governance structure, budget management model and process, budget preparation and management of Hunan University. This paper analyzes the problems existing in the budgeting, budget execution and budget performance management of Hunan University. Combined with the specific situation of Hunan University, the zero-based budget is used as the main part, and the incremental budget is supplemented by the incremental budget. The budget method of combining the total budget and the block budget improves the school budget preparation, strengthens the budget execution control through the system real-time control, the accounting accounting control, the organization control, the authority approval control. Using the balanced scorecard and the key performance index system to design the budget performance evaluation index system of Hunan University and establish the incentive mechanism combined with the budget performance evaluation. This paper systematically constructs the comprehensive budget management model of Hunan University. The budget preparation method and the expenditure budget are designed according to the project management concept and the comprehensive budget performance evaluation index system is designed in this paper. The comprehensive budget management model of Hunan University provides reference and reference for the improvement of budget management in other colleges and universities, and contributes to the further improvement of the level of budget management in colleges and universities in China.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：G647.5;F234

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 高嚴(yán);;基于預(yù)算目標(biāo)特點(diǎn)的預(yù)算松弛實(shí)證分析[J];北京工商大學(xué)學(xué)報(bào)(社會科學(xué)版);2011年02期

2 岳敏;高校人才激勵機(jī)制的構(gòu)建[J];財(cái)經(jīng)科學(xué);2003年03期

3 湯谷良,杜菲;基于公司戰(zhàn)略預(yù)算目標(biāo)體系模型的構(gòu)建[J];財(cái)會通訊;2004年03期

4 馮雪蓮;企業(yè)傳統(tǒng)預(yù)算的缺陷及修正[J];財(cái)經(jīng)理論與實(shí)踐;2002年S1期

5 王斌;潘愛香;;預(yù)算編制、預(yù)算寬余與預(yù)算文化:基于戰(zhàn)略管理工具視角[J];財(cái)政研究;2009年02期

6 張維平;對中國實(shí)行績效預(yù)算管理的思考[J];當(dāng)代財(cái)經(jīng);2005年02期

7 顧福利;;關(guān)于高校預(yù)算編制存在的問題及對策探討[J];經(jīng)營管理者;2012年18期

8 楊愛平,鄭清香,黃啟;高校基本收支預(yù)算編制方法探討[J];華中農(nóng)業(yè)大學(xué)學(xué)報(bào)(社會科學(xué)版);2004年02期

9 趙路;聶常虹;;西方典型國家政府績效考評的理論實(shí)踐及其對中國的啟示[J];宏觀經(jīng)濟(jì)研究;2009年03期

10 傅道忠;;績效預(yù)算與績效評價(jià)制度及其借鑒[J];經(jīng)濟(jì)問題;2006年05期

，

本文編號：1410822