發(fā)布時間：2018-01-21 08:06

  本文關(guān)鍵詞： 預(yù)算 問題 對策　出處：《華中科技大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：當(dāng)資源有限而需求無限時，預(yù)算隨之產(chǎn)生。預(yù)算是所有組織進(jìn)行管理控制的基石，對組織績效管理與薪酬激勵而言意義重大。 本文首先對高等學(xué)校預(yù)算管理的基本理論問題進(jìn)行研究，闡述了高等學(xué)校預(yù)算管理的特點和作用、原則與程序。通過對高等學(xué)校預(yù)算管理的體制以及基礎(chǔ)的深入分析，借鑒經(jīng)濟(jì)學(xué)、預(yù)算管理的相關(guān)理論對高等學(xué)校預(yù)算管理的現(xiàn)狀及存在的問題進(jìn)行深入剖析，揭示了高等學(xué)校在現(xiàn)行的財務(wù)管理體制下的委托授權(quán)管理方式下會導(dǎo)致影響高等學(xué)校財務(wù)管理效率的預(yù)算松弛現(xiàn)象的存在，提出了利用現(xiàn)代信息技術(shù)構(gòu)建信息管理平臺加強(qiáng)基礎(chǔ)數(shù)據(jù)管理和共享、對預(yù)算全流程實施有效的事前、事中、事后控制，完善高等學(xué)校預(yù)算績效考核評價機(jī)制，根據(jù)經(jīng)濟(jì)學(xué)相關(guān)理論設(shè)計對高等學(xué)校校內(nèi)預(yù)算的利益相關(guān)方的行為進(jìn)行利益制衡的制度，，進(jìn)而達(dá)到對利益相關(guān)方的自利行為進(jìn)行正向引導(dǎo)、激發(fā)二級管理單位提高財務(wù)管理水平、實現(xiàn)事業(yè)發(fā)展目標(biāo)的積極性，形成利益相關(guān)方多贏的格局。最后，以武漢地區(qū)某高校進(jìn)行校院兩級財務(wù)管理體制改革，完善高等學(xué)校預(yù)算管理為案例進(jìn)行了實證分析，肯定了該校預(yù)算編制改革的有效性，提出了進(jìn)一步的完善措施并得出如下結(jié)論： 高等學(xué)校預(yù)算管理作為高校通過目標(biāo)管理實現(xiàn)發(fā)展戰(zhàn)略目標(biāo)的一種手段，其有效性與參與高等學(xué)校預(yù)算編制的每個部門密切相關(guān)，與教學(xué)、科研服務(wù)管理的每個部門的管理精細(xì)化程度有關(guān)。因此，提高高等學(xué)校預(yù)算管理水平，需要構(gòu)建與之相配套的政策框架，確保二級管理單位財權(quán)與事權(quán)相結(jié)合，權(quán)責(zé)對等的情況下，才能對高等學(xué)校預(yù)算松弛行為進(jìn)行有效控制，從而提高高等學(xué)校預(yù)算編制水平，實現(xiàn)資源的最優(yōu)配置，成為高等學(xué)校財務(wù)管理的有效工具，更好地為實現(xiàn)提高高等學(xué)校財務(wù)管理水平的目標(biāo)服務(wù)，為實現(xiàn)高等學(xué)校戰(zhàn)略發(fā)展目標(biāo)提供有力支撐。
[Abstract]:When the resources are limited and the demand is unlimited, the budget is the cornerstone of the management and control of all organizations, which is of great significance to organizational performance management and compensation incentive. Firstly, this paper studies the basic theory of budget management in colleges and universities, and expounds the characteristics and functions of budget management in colleges and universities. Principles and procedures. Through the in-depth analysis of the system and basis of budget management in colleges and universities, using the relevant theories of economics and budget management for reference, the present situation and existing problems of budget management in colleges and universities are deeply analyzed. It is revealed that under the current financial management system, the entrustment and authorization management mode of colleges and universities will lead to the existence of budgetary slack phenomenon which will affect the efficiency of financial management in institutions of higher learning. Using modern information technology to build information management platform to strengthen the basic data management and sharing, to implement the budget process in advance, during and after the effective control, and improve the evaluation mechanism of university budget performance evaluation. According to the theory of economics, the system of balancing the interests of the stakeholders in the university budget is designed, and then the self-interest behavior of the stakeholders is positively guided. Stimulate the secondary management units to improve the level of financial management, achieve the enthusiasm of career development goals, and form a multi-win pattern of stakeholders. Finally, a university in Wuhan area to carry out a two-level financial management system reform. This paper makes an empirical analysis on how to perfect the budget management of colleges and universities, confirms the effectiveness of the reform of the budget establishment of the university, puts forward some further measures and draws the following conclusions: As a means to achieve the strategic goal of development through the objective management, the effectiveness of the budget management of colleges and universities is closely related to each department involved in the budget preparation of colleges and universities, and to teaching. Therefore, to improve the level of budget management in colleges and universities, it is necessary to construct a corresponding policy framework to ensure the combination of financial power and administrative power of secondary management units. Under the condition of equal power and responsibility, we can effectively control the slack behavior of university budget, so as to improve the level of budgeting, realize the optimal allocation of resources, and become an effective tool for financial management of colleges and universities. Better serve to achieve the goal of improving the level of financial management in institutions of higher learning, and provide strong support for the realization of the strategic development objectives of colleges and universities.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：G647.5

【參考文獻(xiàn)】

中國期刊全文數(shù)據(jù)庫 前9條

1 鄭石橋;馬新智;;預(yù)算管理：一個文獻(xiàn)綜述[J];北京工商大學(xué)學(xué)報(社會科學(xué)版);2006年01期

2 譚利;黃玲玲;;預(yù)算松弛研究:文獻(xiàn)綜述[J];財會通訊(學(xué)術(shù)版);2008年05期

3 李志斌;;我國預(yù)算管理研究現(xiàn)狀與展望[J];財會通訊;2006年05期

4 周密,曾維林;預(yù)算松弛問題的探討——從人性假設(shè)的視角[J];長沙航空職業(yè)技術(shù)學(xué)院學(xué)報;2005年03期

5 梁冬青;胡中鋒;;我國高等教育投資體制改革的問題與應(yīng)對[J];高教探索;2006年02期

6 李萍;;優(yōu)化我國高等教育投資資源配置的思考[J];高等教育研究;2006年10期

7 張朝宓,卓毅,董偉,葛燕;預(yù)算松弛行為的實驗研究[J];管理科學(xué)學(xué)報;2004年03期

8 張玉松;;中國高等教育體系中的各方博弈及對策思考[J];理論導(dǎo)刊;2009年11期

9 靳希斌,黃松山;中國高等教育資源配置分析與建議[J];遼寧高等教育研究;1997年05期

中國碩士學(xué)位論文全文數(shù)據(jù)庫 前1條

1 陳爽;以政府為主渠道的我國高等教育投入問題研究[D];天津工業(yè)大學(xué);2007年

本文編號：1450933