現(xiàn)代產(chǎn)業(yè)戰(zhàn)略體系建設(shè)步伐新常態(tài)下,職業(yè)技工院校的發(fā)展逐漸被重視起來,技工院校在資金方面的需求量與流動(dòng)量不斷加大。如果對(duì)預(yù)算管理不重視,會(huì)影響組織和員工工作效率,阻礙技工院校的可持續(xù)健康發(fā)展。根據(jù)新的《預(yù)算法》修正要求,各級(jí)、各部門應(yīng)建立健全全面規(guī)范,公開透明預(yù)算制度。但因預(yù)算法沒有預(yù)算管理內(nèi)容實(shí)施細(xì)則解釋,H技師學(xué)院缺乏全面預(yù)算管理理論指導(dǎo),原有的預(yù)算工作模式造成的信息溝通不暢等原因,導(dǎo)致編制粗糙,預(yù)算管理效率不高,也因績效考核、監(jiān)督機(jī)制不完善,使得學(xué)院教職工和學(xué)生的滿意度沒有提升,無法促進(jìn)學(xué)院內(nèi)涵發(fā)展建設(shè)。本文從預(yù)算管理理論入手,針對(duì)H技師學(xué)院預(yù)算管理現(xiàn)狀和預(yù)算管理中存在的間題及原因進(jìn)行研究分析。通過國內(nèi)外對(duì)高校、事業(yè)單位預(yù)算管理方面的相關(guān)文獻(xiàn)研究,采用案例分析法、現(xiàn)場(chǎng)訪談法、文獻(xiàn)分析法等,對(duì)全面預(yù)算管理的相關(guān)的理論進(jìn)行梳理。得出以下結(jié)論:首先,公辦技工院校應(yīng)采取全面預(yù)算管理體系戰(zhàn)略。其次,建立全面預(yù)算管理組織文化,再次,完善預(yù)算編制、執(zhí)行、績效考評(píng)、監(jiān)督制度,第四,加強(qiáng)對(duì)預(yù)算相關(guān)人員的培訓(xùn),提高素質(zhì)。技工院校通過全面預(yù)算管理的實(shí)施,才能提高資源高效配置。才能辦好學(xué),教好書,育好人。 

【文章來源】：廣東外語外貿(mào)大學(xué)廣東省

【文章頁數(shù)】：89 頁

【學(xué)位級(jí)別】：碩士

【文章目錄】：
ABSTRACT
摘要
LIST OF ABBREVIATIONS
Chapter 1 Introduction
    1.1 Research Background
    1.2 Research Objectives
    1.3 Research Significance
    1.4 Research Methods
        1.4.1 Literature Review
        1.4.2 Case Study
        1.4.3 Combination of Interview and Observation
    1.5 Paper Structure and Technical Route
Chapter 2 Literature Review
    2.1 Basic Conepts
        2.1.1 Budget Management
        2.1.2 Comrprehensive Budget Management
        2.1.3 Performance Budget Management
    2.2 Domestic and Overseas Research results
        2.2.1 Research on the budget management in profit-makingorganizations
        2.2.2 Research on the budgetmanagement of non-profit organizations
        2.2.3 Comments on the previous jesearches and the contribution of thisstudy
Chapter 3 Case Description
    3.1 H Techuical College And Its Campus
    3.2 Stahis quo of budget management in H Technician College
        3.2.1 H school’s cuireot budget management approach
        3.2.2 Effect af the College's Current Budget Management Approach
        3.2.3 Deviations and problems in the current budget management of H technical College
Chapter 4 Case Analysis
    4.1 Major Problems in Budget management of H technical College
        4.1.1 Limitatioiis of Budget Management
        4.1.2 Rough budgeting
        4.1.3 Insufficient Information Disclosiire
        4.1.4 The Problem of Qne-size-fits-all Budget
        4.1.5 Failure to Judge The Merils And Demerits of The Budget
        4.1.6 Law Efficiency at Budget Sjelaled Staff
    4.2 Problem Analysis in Budget Management of H technical College
        4.2.1 Unaware af the importance af comprehensive budget
        4.2.2 The budget prepantion system with no "strategic flunking"
        4.2.3 Lack of Management Qrganiution. Cultnre Generates, No Joint Efforts of the College
        4.2.4 The medicial for budget preparation is with simplicity and not scientific
        4.2.5 Imperfect Perfornunce Evaluation without Clear Supervision And Incentive Mechamism
        4.2.6 Insufficient Quality and Innavation Ability af Budget Management Team
Chapter 5 Suggestions
    5.1 Suggestions and Measures for Budget Management in H Technician College
        5.1.1 Building an Effective Comprehensive Budget Management System
        5.1.2 Strengthening Shategic Thinking in Comprehensive Budget Management
        5.1.3 Improve the budget preparation system and establish a camprehensive budget management organization culture
        5.1.4 Improve the budget information management guarantee mechanism
        5.1.5 Improve the performance evaluation,supervision and incentivemechanism of budget preparation
        5.1.6 Strengthen the construction of budget management team
Chapter 6 Conclusion and Research Prospects
    6.1 Research conclusions
    6.2 Inadequacy of this article
REFERENCE



本文編號(hào)：3501759