本文選題：職業(yè)學(xué)院 + 預(yù)算管理　； 參考：《湖北工業(yè)大學(xué)》2017年碩士論文

【摘要】：職業(yè)學(xué)院預(yù)算管理是職業(yè)學(xué)院會計精細(xì)化管理的重要內(nèi)容之一,它客觀、真實、合理的構(gòu)建資金資源配置比例,是職業(yè)學(xué)院財務(wù)管理的重要組成部分。職業(yè)學(xué)院預(yù)算管理所呈現(xiàn)出來的直面意義,直接關(guān)乎到學(xué)院的日常工作運轉(zhuǎn)、資金合理分配開支、資本性投入的目標(biāo)實現(xiàn)。預(yù)算管理是各高等院院財務(wù)管理的關(guān)鍵核心點,直接和間接地反映與影響了各職業(yè)學(xué)院事業(yè)發(fā)展的方向與辦學(xué)規(guī)模。從另一個角度來看,它既以貨幣形態(tài)體現(xiàn)了學(xué)院整年度的工作任務(wù)和工作計劃,也是各學(xué)院組織日常財務(wù)活動的依據(jù)。本文以某職業(yè)學(xué)院為例子,從該職業(yè)學(xué)院財務(wù)預(yù)算管理存在的預(yù)算管理編制方法不合理、預(yù)算管理制度不健全、預(yù)算執(zhí)行情況不到位等方面的問題進(jìn)行分析,在分析的基礎(chǔ)上,提出了加強(qiáng)職業(yè)學(xué)院預(yù)算管理的優(yōu)化措施,其措施包括建立健全的預(yù)算管理制度、預(yù)算編制方法、加大預(yù)算執(zhí)行力度、完善預(yù)算管理考核體系等,這些問題的研究對辦學(xué)資金的合理籌措、使用、管控有直接的理論與實踐指導(dǎo)意義。本文結(jié)合自身實際工作內(nèi)容,從預(yù)算管理的角度,對JTYZ職業(yè)學(xué)院一味加大自主辦學(xué)力度而引起的資金分配不合理、款項落實不到位、預(yù)算形同虛設(shè)等問題,進(jìn)行分析,并提出了解決JTYZ職業(yè)學(xué)院財務(wù)預(yù)算管理問題的建議。本文的整體框架分為五部分,每部分內(nèi)容如下:第一部分緒論。簡要描述職業(yè)學(xué)院財務(wù)預(yù)算管理研究背景、目的、國內(nèi)外研究現(xiàn)狀及綜述、內(nèi)容、技術(shù)路線。第二部分JTYZ職業(yè)學(xué)院預(yù)算管理理論基礎(chǔ)。對預(yù)算管理與之的概述、界定、定義、及內(nèi)容進(jìn)行闡述。第三部分JTYZ職業(yè)學(xué)院財務(wù)預(yù)算管理的現(xiàn)狀及其存在的問題。結(jié)合案例剖析JTYZ職業(yè)學(xué)院預(yù)算管理現(xiàn)狀和預(yù)算管理存在的問題。第四部分完善JTYZ職業(yè)學(xué)院預(yù)算管理的建議。強(qiáng)化職業(yè)學(xué)院內(nèi)部管理,建立有效地內(nèi)部控制體系和制度,優(yōu)化預(yù)算的編制流程,建立和健全各級經(jīng)濟(jì)責(zé)任制度,切實加強(qiáng)財務(wù)分析能力,構(gòu)建預(yù)算責(zé)任體系。第五部分結(jié)論。加強(qiáng)完善預(yù)算管理的分析與評價體系,促使職業(yè)學(xué)院的預(yù)算管理效果得到實際意義上的提升。本文從自身實際工作情況出發(fā),在研究時還缺乏深度,不足之處,望諒解。
[Abstract]:The budget management of vocational college is one of the important contents of accounting fine management in vocational college. It is an important part of financial management of vocational college to construct the proportion of fund resource allocation objectively, truthfully and reasonably. The direct significance of the budget management in vocational colleges is directly related to the daily operation of the college, the rational allocation of funds and the realization of the goal of capital investment. Budget management is the key point of financial management in colleges and universities, which directly and indirectly reflects and influences the direction and scale of the development of vocational colleges. From another point of view, it not only embodies the work task and work plan of the whole year in monetary form, but also is the basis for the colleges to organize their daily financial activities. Taking a vocational college as an example, this paper analyzes the problems existing in the financial budget management of the vocational college from the following aspects: unreasonable budget management method, imperfect budget management system, inadequate budget implementation and so on. The optimization measures of strengthening the budget management in vocational colleges are put forward. The measures include the establishment of a sound budget management system, the method of budget preparation, the enhancement of budget execution, the improvement of the budget management assessment system, and so on. The research of these problems has direct theoretical and practical guiding significance for the reasonable raising, use and control of school funds. In this paper, from the point of view of budget management, this paper analyzes the problems caused by JTYZ Vocational College, such as unreasonable allocation of funds, inadequate implementation of funds, and empty budget, and so on, from the perspective of budget management. Some suggestions are put forward to solve the problem of financial budget management in JTYZ Vocational College. The whole frame of this paper is divided into five parts, each part is as follows: the first part is introduction. This paper briefly describes the research background, purpose, current situation, content and technical route of financial budget management in vocational colleges. The second part of the JTYZ Vocational College budget management theoretical basis. The outline, definition, and content of budget management. The third part of JTYZ Vocational College financial budget management status and existing problems. This paper analyzes the present situation and problems of budget management in JTYZ Vocational College. The fourth part perfect JTYZ vocational college budget management suggestion. Strengthen the internal management of vocational colleges, establish effective internal control system and system, optimize the budget process, establish and perfect all levels of economic responsibility system, strengthen the ability of financial analysis, and build budget responsibility system. The fifth part concludes. The analysis and evaluation system of budget management should be strengthened to promote the effect of budget management in vocational colleges. This article starts from its own actual working situation, but also lacks the depth, the deficiency, the hope understanding in the research.
【學(xué)位授予單位】：湖北工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：G717.5

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