發(fā)布時間：2018-06-07 07:58

  本文選題：高等院校 + 財務(wù)預(yù)算�。� 參考：《四川師范大學(xué)》2013年碩士論文

【摘要】：高等教育經(jīng)費不足嚴(yán)重制約著我國高等教育的發(fā)展，高等教育資源匱乏使得國民接受高等教育的強烈需求不能得到有效供給，嚴(yán)重阻礙了國民素質(zhì)的整體提高，延緩了國家強盛的步伐。高等教育經(jīng)費由全額撥款轉(zhuǎn)變?yōu)閾芸钆c自籌相結(jié)合的多渠道籌資方式以來，教育投入不足得到一定程度緩解，極大的促進(jìn)了高等教育的發(fā)展。高等教育經(jīng)費來源多元化決定了投資主體多元化，投資主體必然關(guān)心其投入的產(chǎn)出效益，，期望通過一系列的財務(wù)手段和技術(shù)發(fā)揮資金的最大效益，優(yōu)化資金的配置。本文運用比較分析法、文獻(xiàn)分析法等方法，通過對高等院校財務(wù)預(yù)算管理的現(xiàn)狀分析，提出了加強財務(wù)預(yù)算管理，創(chuàng)新預(yù)算管理方法，引入績效評價體系，引導(dǎo)資金的合理流向，解決經(jīng)費短缺和使用效益低下的矛盾，初步構(gòu)建了基于績效評價體系的高等院校財務(wù)預(yù)算體系，并闡述了實施績效評價的保障措施，具備一定的可操作性，希望對國內(nèi)其他高等院校具備一定的借鑒價值，幫助其提高財務(wù)預(yù)算管理水平。
[Abstract]:The lack of funds for higher education seriously restricts the development of higher education in our country. The shortage of higher education resources makes the strong demand for the national higher education unable to be effectively supplied, which seriously hinders the overall improvement of the national quality. It has slowed the pace of the country's prosperity. Since the funds for higher education have been changed from the full appropriation to the multi-channel financing method which combines the appropriation with self-financing, the insufficient investment in education has been alleviated to a certain extent, which has greatly promoted the development of higher education. The diversification of higher education funding sources determines the diversification of the investment subject, and the investment main body must be concerned about the output benefit of its input. It is expected that through a series of financial means and technology, the maximum benefit of capital can be brought into play, and the allocation of funds will be optimized. Through the analysis of the present situation of the financial budget management in colleges and universities, this paper puts forward the methods of strengthening the financial budget management, innovating the budget management methods, and introducing the performance evaluation system, using the methods of comparative analysis, literature analysis, and so on. In order to guide the reasonable flow of funds and solve the contradiction between shortage of funds and low efficiency of use, the financial budget system of colleges and universities based on the performance evaluation system is preliminarily constructed, and the safeguard measures for the implementation of performance evaluation are expounded. It has certain maneuverability, hoping to have certain reference value to other colleges and universities in our country, and help it to improve the level of financial budget management.
【學(xué)位授予單位】：四川師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：G647.5

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 周寧;劉將;;哲學(xué)心理咨詢:心理咨詢與治療的另類選擇[J];大連理工大學(xué)學(xué)報(社會科學(xué)版);2009年01期

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