【摘要】：預(yù)算管理屬于高職院校經(jīng)費(fèi)管理中非常重要的環(huán)節(jié),預(yù)算管理的效果對(duì)學(xué)院正常運(yùn)轉(zhuǎn)、經(jīng)濟(jì)工作的重大問(wèn)題、遠(yuǎn)期與近期目標(biāo)的實(shí)現(xiàn)有著直接影響。本文以C高職院校為例,從分析預(yù)算管理方法等問(wèn)題入手,應(yīng)用實(shí)證法對(duì)C高職院校預(yù)算管理的現(xiàn)狀及存在的問(wèn)題進(jìn)行分析,并針對(duì)性提出優(yōu)化措施與建議。對(duì)于加強(qiáng)高職院校的預(yù)算管理,合理籌措、分配、使用辦學(xué)資金,有重要的理論意義與直接實(shí)踐指導(dǎo)價(jià)值。 本文的思路是：提出問(wèn)題、分析問(wèn)題、再解決問(wèn)題。首先對(duì)本文研究的意義和必要性進(jìn)行簡(jiǎn)要闡明,其次在典型調(diào)查的基礎(chǔ)上,結(jié)合對(duì)前人已有的研究成果的分析與學(xué)習(xí),綜合應(yīng)用一系列方法,主要有定性分性和對(duì)比分析法,指出C高職院校預(yù)算管理中存在的問(wèn)題、分析其中原因、提出解決辦法,以此建立有關(guān)預(yù)算編制、執(zhí)行、評(píng)價(jià)體系。 本文的內(nèi)容共有四章,每章相關(guān)內(nèi)容及觀點(diǎn)如下： 第一章緒論,簡(jiǎn)述文章研究的目的、研究?jī)?nèi)容、研究方法和本文的研究框架。 第二章國(guó)內(nèi)外預(yù)算管理研究現(xiàn)狀,主要從預(yù)算管理的相關(guān)概念等方面對(duì)前人已有的研究成果進(jìn)行總結(jié)、學(xué)習(xí)。 第三章C高職院校預(yù)算管理的現(xiàn)狀及其原因分析。分析認(rèn)為,C高職院校目前執(zhí)行的預(yù)算管理存在一系列問(wèn)題,即各部門(mén)對(duì)預(yù)算管理的參與度不夠、觀念淡薄；預(yù)算編制的方法不夠科學(xué),預(yù)算編制的項(xiàng)目不夠完整；預(yù)算執(zhí)行力度不夠強(qiáng),預(yù)算調(diào)整隨意性大；資金使用效益缺乏考評(píng)。 最后對(duì)C高職院校財(cái)務(wù)預(yù)算管理進(jìn)行優(yōu)化研究。通過(guò)上述對(duì)問(wèn)題及原因的分析,針對(duì)性的提出優(yōu)化措施及建議。首先應(yīng)進(jìn)行預(yù)算編制的科學(xué)合理規(guī)劃,編制科學(xué)的年度財(cái)務(wù)預(yù)算是加強(qiáng)預(yù)算管理的關(guān)鍵所在,由此可得出預(yù)算編制重要性；然后應(yīng)強(qiáng)化預(yù)算執(zhí)行與控制,預(yù)算執(zhí)行過(guò)程必須嚴(yán)格要求落到實(shí)處,將有限的資金效益最大化；再應(yīng)加強(qiáng)預(yù)算的分析與評(píng)價(jià),創(chuàng)建一套完整的預(yù)算評(píng)價(jià)體系,主要是對(duì)預(yù)算執(zhí)行情況進(jìn)行評(píng)價(jià)。理論與實(shí)務(wù)操作指導(dǎo)性強(qiáng),以促使高職院校的預(yù)算管理效果得以真正提升。 從本文最終的研究結(jié)果來(lái)看,本論文的寫(xiě)作意圖有了充分的體現(xiàn),本文的研究結(jié)果對(duì)于高職院校財(cái)務(wù)預(yù)算水平的提高有非常重要的理論與實(shí)務(wù)指導(dǎo)意義,能從根本上改進(jìn)高職院校預(yù)算管理的效果。當(dāng)然,由于個(gè)人知識(shí)結(jié)構(gòu)的局限性,在研究時(shí)有點(diǎn)力不從心,理解還缺乏深度,本文也還存在不足之處。
[Abstract]:Budget management is a very important link in the fund management of higher vocational colleges. The effect of budget management has a direct impact on the normal operation of the college, the major problems of economic work, and the realization of long-term and short-term goals. This article takes C higher vocational college as an example, starts with the analysis of budget management methods, and applies the empirical method to analyze the present situation and existing problems of budget management in C higher vocational colleges, and puts forward some optimization measures and suggestions. It has important theoretical significance and direct practical guiding value for strengthening budget management, reasonably raising, allocating and using school funds in higher vocational colleges. The train of thought of this article is: raise problem, analyze problem, solve problem again. First of all, the significance and necessity of this study are briefly expounded. Secondly, on the basis of typical investigation, combined with the analysis and study of the previous research results, a series of methods are comprehensively applied, including qualitative analysis and comparative analysis. This paper points out the problems existing in the budget management of C higher vocational colleges, analyzes the causes among them, and puts forward some solutions, so as to establish the system of budget compilation, execution and evaluation. There are four chapters in this paper. The relevant contents and viewpoints of each chapter are as follows: the first chapter introduces the purpose, research content, research methods and the research framework of this paper. In the second chapter, the current situation of budget management research at home and abroad, mainly from the budget management related concepts and other aspects of previous research results are summarized, learning. Chapter III: analysis of the current situation and causes of budget management in higher vocational colleges. The analysis shows that there are a series of problems in the budget management currently implemented in C higher vocational colleges, that is, the participation of various departments in budget management is not enough, the concept is weak, the method of budget preparation is not scientific enough, and the budget preparation items are not complete enough; Budget implementation is not strong enough, budget adjustment random; lack of evaluation of the use of funds. Finally, the financial budget management of C higher vocational colleges is optimized. Through the above analysis of the problems and causes, targeted optimization measures and suggestions. First of all, the scientific and rational planning of budget should be carried out, and the scientific annual financial budget is the key to strengthen budget management, so the importance of budget preparation can be obtained. Then the budget execution and control should be strengthened, and the budget execution process must be carried out strictly to maximize the limited value of funds. Furthermore, the analysis and evaluation of budget should be strengthened, and a complete budget evaluation system should be established. The theory and practice are instructive in order to promote the effect of budget management in higher vocational colleges. From the final research results of this paper, the writing intention of this paper has been fully reflected. The research results of this paper have very important theoretical and practical guiding significance for the improvement of the financial budget level of higher vocational colleges. It can fundamentally improve the effect of budget management in higher vocational colleges. Of course, due to the limitations of personal knowledge structure, the research is a little weak, understanding is also lack of depth, this paper also has some shortcomings.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：G717.5

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