本文選題：平衡計(jì)分卡 + 戰(zhàn)略預(yù)算管理��； 參考：《中南大學(xué)》2012年碩士論文

【摘要】：在高校資源競(jìng)爭(zhēng)日趨激烈的環(huán)境下,為更好地完成教學(xué)、科研、社會(huì)服務(wù)責(zé)任,高校必須像企業(yè)那樣,科學(xué)有效地利用其人、財(cái)、物資源,將有限的資源分配到最關(guān)鍵的領(lǐng)域�；谄胶庥�(jì)分卡的高校戰(zhàn)略預(yù)算模式的研究是通過(guò)平衡計(jì)分卡戰(zhàn)略管理系統(tǒng)的構(gòu)建與預(yù)算編制方法的選擇實(shí)現(xiàn)預(yù)算資金科學(xué)分配。國(guó)外高校已對(duì)其進(jìn)行了長(zhǎng)期的理論與實(shí)踐研究。從文獻(xiàn)檢索情況來(lái)看,國(guó)內(nèi)學(xué)術(shù)界對(duì)于該領(lǐng)域的研究剛剛起步,還僅僅停留在理論研究階段,而沒(méi)有建立真正的戰(zhàn)略預(yù)算管理模型。本文采用平衡計(jì)分卡在戰(zhàn)略預(yù)算管理中的應(yīng)用原理,研究適合我國(guó)高校的戰(zhàn)略預(yù)算管理模式,其目的是為高校戰(zhàn)略管理效率的提高和預(yù)算編制的科學(xué)化提供理論依據(jù)。一定程度上講,本研究對(duì)促進(jìn)我國(guó)高�？沙掷m(xù)發(fā)展和財(cái)務(wù)管理能力的提高均具有重要的戰(zhàn)略意義。 本文運(yùn)用比較研究法、規(guī)范研究法、實(shí)地研究法的方法,在分析我國(guó)高校戰(zhàn)略管理與預(yù)算管理現(xiàn)狀的基礎(chǔ)上,針對(duì)戰(zhàn)略與預(yù)算脫節(jié)的問(wèn)題,遵循平衡計(jì)分卡基本原理,研究設(shè)計(jì)了一個(gè)適合我國(guó)高校的戰(zhàn)略預(yù)算管理模式,該模式中包括戰(zhàn)略預(yù)算模型的構(gòu)建和預(yù)算編制方法的適用性分析。論文首次建立起完整的我國(guó)高校戰(zhàn)略預(yù)算管理模式,比較清晰地反映了戰(zhàn)略與預(yù)算的銜接過(guò)程及科學(xué)的預(yù)算編制方法在高校的適用性。論文針對(duì)模式構(gòu)建和案例研究中遇到的問(wèn)題提出的相關(guān)建議,對(duì)于高校戰(zhàn)略預(yù)算模式的完善具有重大的參考意義。
[Abstract]:In order to accomplish the responsibility of teaching, scientific research and social service, colleges and universities must make scientific and effective use of their human, financial and material resources as enterprises, and allocate the limited resources to the most critical fields in the increasingly fierce competition of resources in colleges and universities. The study of University Strategic Budget Model based on balanced Scorecard is to realize the scientific allocation of budget funds through the construction of balanced Scorecard strategic management system and the selection of budgeting method. Foreign universities have carried out long-term theoretical and practical research on it. From the literature retrieval, the domestic academic research on this field has just started, but only in the theoretical research stage, without the establishment of a real strategic budget management model. In this paper, the application principle of balanced scorecard in strategic budget management is adopted to study the strategic budget management model suitable for Chinese universities. The purpose of this study is to provide theoretical basis for the improvement of the efficiency of strategic management and the scientific budgeting of colleges and universities. To a certain extent, this study has important strategic significance to promote the sustainable development of colleges and universities and the improvement of financial management ability. Based on the analysis of the present situation of strategic management and budget management in colleges and universities in China, this paper applies the methods of comparative research, standardized research and field research. Aiming at the disconnection between strategy and budget, the basic principle of balanced scorecard is followed. This paper studies and designs a strategic budget management model suitable for colleges and universities in China, which includes the construction of the strategic budget model and the analysis of the applicability of the budgeting method. For the first time, the thesis establishes a complete strategic budget management model in Chinese universities, which clearly reflects the link process between strategy and budget and the applicability of scientific budgeting methods in colleges and universities. This paper puts forward some suggestions on the problems encountered in the model construction and case study, which is of great significance for the improvement of the strategic budget model in colleges and universities.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：G647

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王德春;;關(guān)于高等學(xué)校責(zé)任預(yù)算體系的探討[J];財(cái)會(huì)月刊;2007年09期

2 鄧小軍;;高校戰(zhàn)略導(dǎo)向型全面財(cái)務(wù)預(yù)算管理績(jī)效評(píng)價(jià)體系構(gòu)建[J];中國(guó)管理信息化;2011年14期

3 楊愛(ài)平,鄭清香,黃啟;高�；臼罩ьA(yù)算編制方法探討[J];華中農(nóng)業(yè)大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2004年02期

4 陸媛;;高校預(yù)算績(jī)效評(píng)價(jià)的理論研究及績(jī)效指標(biāo)體系設(shè)計(jì)[J];技術(shù)經(jīng)濟(jì)與管理研究;2006年01期

5 彭蘭,張澤麟,周夢(mèng)君;關(guān)于我國(guó)高校制定與實(shí)施發(fā)展戰(zhàn)略規(guī)劃的思考[J];當(dāng)代教育論壇;2005年07期

6 盧寧文;孫明貴;;基于預(yù)算管理的高校資金運(yùn)用的績(jī)效審計(jì)方法[J];科技管理研究;2010年08期

7 湯凌峰;;責(zé)任預(yù)算在高校預(yù)算精細(xì)化管理中的應(yīng)用[J];會(huì)計(jì)之友(下旬刊);2010年08期

8 高雷;;從高校發(fā)展戰(zhàn)略談績(jī)效預(yù)算管理[J];會(huì)計(jì)之友;2006年09期

9 楊松令;劉超;;美國(guó)高校預(yù)算分配方法的啟示[J];會(huì)計(jì)之友(上旬刊);2009年01期

10 吳海鵬;張雪芹;;基于戰(zhàn)略導(dǎo)向的高校預(yù)算管理研究[J];會(huì)計(jì)之友;2011年33期

，

本文編號(hào)：2046326