發(fā)布時(shí)間：2018-01-29 22:39

  本文關(guān)鍵詞： 高職院校 全面預(yù)算管理 高校財(cái)務(wù)　出處：《西北大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：全面預(yù)算管理是以戰(zhàn)略目標(biāo)為導(dǎo)向,通過(guò)從預(yù)算編制開(kāi)始到具體執(zhí)行到過(guò)程控制到績(jī)效考評(píng)到獎(jiǎng)罰措施等一系列活動(dòng),達(dá)到實(shí)現(xiàn)經(jīng)濟(jì)利益最大化的一種預(yù)算管理模式。如何行之有效的解決這些問(wèn)題,并且使學(xué)校在預(yù)算管理模式中開(kāi)辟更科學(xué)更高層次之路,本文就此進(jìn)行了詳細(xì)深入探索。 本文通過(guò)對(duì)國(guó)內(nèi)外全面預(yù)算管理理論與實(shí)踐的分析,結(jié)合我國(guó)大學(xué)預(yù)算管理的特點(diǎn),以A職院為研究對(duì)象,首先對(duì)A職院的發(fā)展概況、學(xué)院的組織結(jié)構(gòu)、學(xué)院預(yù)算管理的現(xiàn)狀進(jìn)行了介紹,然后系統(tǒng)分析了A職院在預(yù)算管理方面存在的問(wèn)題,主要包括預(yù)算管理與發(fā)展戰(zhàn)略脫節(jié)、預(yù)算編制過(guò)程中存在不足、預(yù)算執(zhí)行與控制不夠嚴(yán)謹(jǐn)、預(yù)算考核不夠全面且缺少激勵(lì)。在此基礎(chǔ)上,針對(duì)這些問(wèn)題,提出了A職院全面預(yù)算管理的指導(dǎo)思路,對(duì)A職院全面預(yù)算管理的目標(biāo)體系、組織體系與編制流程進(jìn)行了優(yōu)化,同時(shí)加強(qiáng)了預(yù)算管理的執(zhí)行與監(jiān)控體系,并進(jìn)一步完成了預(yù)算管理的考評(píng)體系。為A職院構(gòu)建系統(tǒng)完善的全面預(yù)算管理模式體系提供了有用的理論價(jià)值和實(shí)踐價(jià)值。 本論文的研究結(jié)論：聯(lián)系A(chǔ)職院財(cái)務(wù)管理的內(nèi)容和特點(diǎn),提出了在A職院實(shí)施全面預(yù)算管理的優(yōu)化方案,雖然在A職院對(duì)實(shí)施這一管理模式還存在局限性,然而只要及時(shí)更新觀念,克服在實(shí)施過(guò)程中的一個(gè)個(gè)難題,逐步改革與完善,那么在不久的將來(lái),這種更科學(xué)、更系統(tǒng)的管理機(jī)制能更充分地運(yùn)用到A職院中,并且發(fā)揮它應(yīng)有的作用。
[Abstract]:Comprehensive budget management is a series of activities from budget preparation to concrete implementation to process control to performance evaluation to reward and punishment measures, which are guided by strategic objectives. How to effectively solve these problems, and make the school in the budget management mode to open up a more scientific and higher level of road. This article has carried on the detailed thorough exploration. Through the analysis of the theory and practice of comprehensive budget management at home and abroad, combined with the characteristics of university budget management in China, this paper takes the A Vocational College as the research object, first of all, the general situation of the development of the Vocational College of A, the organizational structure of the College. The present situation of the college budget management is introduced, and then the problems in the budget management are systematically analyzed, including the disconnection between the budget management and the development strategy, and the deficiencies in the budget preparation process. Budget execution and control is not strict enough, budget assessment is not comprehensive and lack of incentives. On this basis, in view of these problems, put forward a comprehensive budget management guidelines. It optimizes the target system, organization system and compilation process of the total budget management of the A Vocational College, and strengthens the execution and monitoring system of the budget management. Furthermore, the evaluation system of budget management is completed, which provides a useful theoretical and practical value for the construction of a comprehensive budget management model system. The conclusion of this paper: according to the contents and characteristics of the financial management in the Vocational College of A, this paper puts forward the optimization scheme of implementing the overall budget management in the Vocational College of A, although there are still limitations in the implementation of this management model in the Vocational College of A. However, as long as the concept of timely updating, overcoming the difficulties in the implementation process, gradual reform and improvement, then in the near future, this more scientific, more systematic management mechanism can be more fully used in the Vocational College. And play its due role.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：G717.5

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