GH大學預算管理體系研究
發(fā)布時間：2018-08-02 11:43
【摘要】：民辦本科院校在我國高等教育中起到重要作用，作為獨立的經(jīng)濟主體，完全依靠自身籌集資金，一方面實現(xiàn)了教育體制、運行機制、投資主體和融資渠道的多元化,彌補了高等教育投入的不足,增加高等教育資源的供給，緩解了國家財政壓力，另一方面提供了更多就讀大學的機會，緩解高考升學壓力。 由于民辦教育經(jīng)費來源顯著地區(qū)別于公辦院校，如何在有限的財務約束下，實現(xiàn)教育經(jīng)費的有效配置，這不僅關(guān)系到民辦高校是否持續(xù)經(jīng)營發(fā)展，甚至關(guān)系到中國民辦教育能否健康發(fā)展。而高校預算管理則是有效配置教育資源的管理工具，但是現(xiàn)階段我國民辦高校由于成立時間短，規(guī)模較小，學校的預算管理制度并不完善。因此本文通過對我國民辦高校預算管理現(xiàn)狀進行分析總結(jié)出當前我國民辦高校預算管理存在的問題，然后結(jié)合吉林省著名民辦大學-GH大學的實際情況，基于全面預算管理的思想，構(gòu)建我國民辦高校預算管理的體系。 本文基于我國民辦高校預算管理的現(xiàn)狀，結(jié)合本人的民辦高校管理的實踐經(jīng)驗，通過對民辦高校預算管理體系的研究，提出與民辦高校戰(zhàn)略相結(jié)合的全面預算管理體系，具有重要的意義。 本文按“提出問題、分析問題、解決問題”的思路，首先闡明本題研究的意義和必要性，其次通過分析和借鑒前人己有的研究成果，在進行典型調(diào)查的基礎(chǔ)上，綜合運用定性分析和對比分析等方法，提出我國民辦高校財務預算管理之中存在的問題，針對存在的問題提出優(yōu)化預算管理的方法，建立系統(tǒng)的民辦高校財務預算編制、執(zhí)行、管理和評價體系。主要研究內(nèi)容分為七大部分： 第一，緒論部分對民辦高校預算管理的相關(guān)核心概念進行界定，并在基礎(chǔ)上理出對此問題研究的相關(guān)成果和思路，然后找到本文的研究切入點和研究重點。主要包括研究背景和意義，國內(nèi)外文獻綜述，本文的主要研究內(nèi)容、研究思路、所采用的研究方法以及可能的創(chuàng)新之處。 第二，為了構(gòu)建適合民辦高校預算管理體系，在本部分重點強調(diào)了預算、預算管理和全面預算管理的概念；再次基礎(chǔ)上總結(jié)了當前全面預算管理的體系，主要分為組織體系和運行體系；然后分析了高校實施全面預算管理的好處；最后對本文有支撐作用的相關(guān)理論進行了總結(jié)，主要包括委托代理理論和財務控制理論。 第三，，對國內(nèi)民辦高校預算管理體系的現(xiàn)狀分析。本部分將研究視角著眼于當前我國民辦高校財務管理體制的現(xiàn)狀，分析在這樣的財務管理體制下，民辦高校預算管理的編制，執(zhí)行和調(diào)整情況；并進一步分析民辦高校資金來源與支出分析，最后總結(jié)出民辦高校預算管理體系現(xiàn)狀分析，為后面提出全面預算管理奠定基礎(chǔ)。 第四，對GH大學預算管理體系現(xiàn)狀進行分析，明確其存在的問題。本部分以GH大學為例，從GH大學基本情況，內(nèi)部管理體制，財務管理體制，預算編制方法，預算編制內(nèi)容，預算執(zhí)行情況幾個方面對其現(xiàn)狀進行了分析，并總結(jié)了當前GH大學財務預算管理存在的問題。 第五，對GH大學現(xiàn)有的財務預算效率展開評價，在本部分我們采用了隨機前沿分析方法，基于GH大學2010-2011年兩年的數(shù)據(jù)對各教學院財務預算執(zhí)行效率進行了定量評價。 第六，GH大學全面預算管理體系的構(gòu)建與優(yōu)化。本部分是全文的重點，旨在通過前面現(xiàn)狀的分析總結(jié)出當前GH預算管理的特點和問題，然后結(jié)合GH大學的實際，構(gòu)建了全面預算管理體系。主要包括全面預算管理概述，全面預算管理的組織體系，全面預算的目標，民辦高校收入預算及編制，資本支出預算及編制，財務預算以及預算執(zhí)行與控制。 最后，研究結(jié)論。作為全文的結(jié)尾章節(jié)，本部分首先總結(jié)了研究結(jié)論，并提出了相關(guān)的對策建議。
[Abstract]:Private colleges and universities play an important role in Higher Education in China. As an independent economic subject, they rely on their own funds to raise funds. On the one hand, the educational system, operating mechanism, investment subject and financing channel are diversified, which make up the shortage of higher education investment, increase the supply of higher education resources, and alleviate the financial pressure of the state. Force, on the other hand, provides more opportunities to study in universities to ease the pressure of entrance examination.
Because the funds of private education are distinct from the public institutions, how to realize the effective allocation of educational funds under limited financial constraints is not only related to the sustainable development of private colleges and universities, but also on the healthy development of private education in China. The budget management of colleges and universities is an effective management of educational resources. But at the present stage, because of the short time and small scale, the school budget management system is not perfect in our private colleges and universities. Therefore, this paper analyses the existing problems of the budget management of private colleges and universities in our country by analyzing the current situation of the budget management of private colleges and Universities in our country, but then combines the reality of the famous private university of -GH in Jilin province. Based on the idea of comprehensive budget management, the system of budget management in private colleges and universities is constructed.
Based on the present situation of the budget management of private colleges and universities in our country and the practical experience of the management of private colleges and universities, it is of great significance to put forward a comprehensive budget management system combined with the strategy of private colleges and universities through the study of the budget management system of private colleges and universities.
According to the idea of "putting forward questions, analyzing problems and solving problems", this paper first clarifies the significance and necessity of the study of the subject. Secondly, by analyzing and drawing on the achievements of previous research, on the basis of a typical investigation, this paper makes a comprehensive use of qualitative analysis and comparative analysis to put forward the existence of financial budget management in private colleges and universities in our country. In order to solve the problems, we put forward the method of optimizing budget management, and set up a system of financial budgeting, execution, management and evaluation system of private colleges and universities. The main research contents are divided into seven parts.
First, the introduction part defines the core concepts related to the budget management of private colleges and universities, and based on the relevant results and ideas of the research on this problem, and then finds the breakthrough point and research focus of this paper, mainly including the background and significance of the research, the literature review at home and abroad, the main research content, the research ideas and the development of this paper. The research methods used and possible innovations.
Second, in order to build a suitable budget management system for private colleges and universities, the concept of budget, budget management and comprehensive budget management are emphasized in this part. On the basis of this, the system of overall budget management is summarized, mainly divided into organizational system and operation system, and then the advantages of implementing comprehensive budget management in Colleges and universities are analyzed. Finally, the advantages of the comprehensive budget management are analyzed. Finally, the advantages of the comprehensive budget management are analyzed. This paper summarizes relevant theories that support this article, including principal-agent theory and financial control theory.
Third, the present situation analysis of the budget management system of private colleges and universities in China. This part will focus on the current situation of the financial management system of private colleges and universities in our country, and analyze the compilation, implementation and adjustment of the budget management of private colleges and Universities under such financial management system, and further analyze the source and expenditure of private colleges and universities. Finally, it summarizes the current situation of the budget management system of private colleges and universities, laying the foundation for the comprehensive budget management.
Fourth, the present situation of GH university budget management system is analyzed and the existing problems are clarifying. This part, taking GH University as an example, analyzes the present situation from the basic situation of the University of GH, the internal management system, the financial management system, the budgeting method, the content of budgeting and the budget execution, and summarizes the current finance of the GH University. The problem of budget management.
Fifth, we appraise the existing financial budget efficiency of GH University. In this part, we adopt the stochastic frontier analysis method. Based on the data of the University of GH for two years and two years, the financial budget execution efficiency of each college is evaluated quantitatively.
Sixth, the construction and optimization of the comprehensive budget management system of GH University. This part is the key point of the full text. The aim is to summarize the characteristics and problems of the current GH budget management through the analysis of the current situation, and then combine the reality of GH university to build a comprehensive budget management system, including the overview of the overall budget management and the organization of the comprehensive budget management. Department, the goal of comprehensive budget, income budget and preparation of private colleges and universities, capital expenditure budget and preparation, financial budget and budget implementation and control.
Finally, the conclusion of the study is given. As the conclusion of the full text, this part first summarizes the research findings and puts forward relevant countermeasures and suggestions.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：G648.7;G647.5
本文編號：2159316
[Abstract]:Private colleges and universities play an important role in Higher Education in China. As an independent economic subject, they rely on their own funds to raise funds. On the one hand, the educational system, operating mechanism, investment subject and financing channel are diversified, which make up the shortage of higher education investment, increase the supply of higher education resources, and alleviate the financial pressure of the state. Force, on the other hand, provides more opportunities to study in universities to ease the pressure of entrance examination.
Because the funds of private education are distinct from the public institutions, how to realize the effective allocation of educational funds under limited financial constraints is not only related to the sustainable development of private colleges and universities, but also on the healthy development of private education in China. The budget management of colleges and universities is an effective management of educational resources. But at the present stage, because of the short time and small scale, the school budget management system is not perfect in our private colleges and universities. Therefore, this paper analyses the existing problems of the budget management of private colleges and universities in our country by analyzing the current situation of the budget management of private colleges and Universities in our country, but then combines the reality of the famous private university of -GH in Jilin province. Based on the idea of comprehensive budget management, the system of budget management in private colleges and universities is constructed.
Based on the present situation of the budget management of private colleges and universities in our country and the practical experience of the management of private colleges and universities, it is of great significance to put forward a comprehensive budget management system combined with the strategy of private colleges and universities through the study of the budget management system of private colleges and universities.
According to the idea of "putting forward questions, analyzing problems and solving problems", this paper first clarifies the significance and necessity of the study of the subject. Secondly, by analyzing and drawing on the achievements of previous research, on the basis of a typical investigation, this paper makes a comprehensive use of qualitative analysis and comparative analysis to put forward the existence of financial budget management in private colleges and universities in our country. In order to solve the problems, we put forward the method of optimizing budget management, and set up a system of financial budgeting, execution, management and evaluation system of private colleges and universities. The main research contents are divided into seven parts.
First, the introduction part defines the core concepts related to the budget management of private colleges and universities, and based on the relevant results and ideas of the research on this problem, and then finds the breakthrough point and research focus of this paper, mainly including the background and significance of the research, the literature review at home and abroad, the main research content, the research ideas and the development of this paper. The research methods used and possible innovations.
Second, in order to build a suitable budget management system for private colleges and universities, the concept of budget, budget management and comprehensive budget management are emphasized in this part. On the basis of this, the system of overall budget management is summarized, mainly divided into organizational system and operation system, and then the advantages of implementing comprehensive budget management in Colleges and universities are analyzed. Finally, the advantages of the comprehensive budget management are analyzed. Finally, the advantages of the comprehensive budget management are analyzed. This paper summarizes relevant theories that support this article, including principal-agent theory and financial control theory.
Third, the present situation analysis of the budget management system of private colleges and universities in China. This part will focus on the current situation of the financial management system of private colleges and universities in our country, and analyze the compilation, implementation and adjustment of the budget management of private colleges and Universities under such financial management system, and further analyze the source and expenditure of private colleges and universities. Finally, it summarizes the current situation of the budget management system of private colleges and universities, laying the foundation for the comprehensive budget management.
Fourth, the present situation of GH university budget management system is analyzed and the existing problems are clarifying. This part, taking GH University as an example, analyzes the present situation from the basic situation of the University of GH, the internal management system, the financial management system, the budgeting method, the content of budgeting and the budget execution, and summarizes the current finance of the GH University. The problem of budget management.
Fifth, we appraise the existing financial budget efficiency of GH University. In this part, we adopt the stochastic frontier analysis method. Based on the data of the University of GH for two years and two years, the financial budget execution efficiency of each college is evaluated quantitatively.
Sixth, the construction and optimization of the comprehensive budget management system of GH University. This part is the key point of the full text. The aim is to summarize the characteristics and problems of the current GH budget management through the analysis of the current situation, and then combine the reality of GH university to build a comprehensive budget management system, including the overview of the overall budget management and the organization of the comprehensive budget management. Department, the goal of comprehensive budget, income budget and preparation of private colleges and universities, capital expenditure budget and preparation, financial budget and budget implementation and control.
Finally, the conclusion of the study is given. As the conclusion of the full text, this part first summarizes the research findings and puts forward relevant countermeasures and suggestions.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：G648.7;G647.5
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