發(fā)布時(shí)間：2018-12-19 19:40

【摘要】：科研事業(yè)單位作為我國(guó)特殊的事業(yè)單位，承擔(dān)科研任務(wù)、研究技術(shù)問題，對(duì)國(guó)防建設(shè)和社會(huì)發(fā)展中涉及到關(guān)鍵技術(shù)問題的出謀劃策，對(duì)國(guó)民經(jīng)濟(jì)有著至關(guān)重要的作用。長(zhǎng)期以來其主要的資金來自于財(cái)政撥款。但在市場(chǎng)經(jīng)濟(jì)條件下，這種資金模式已經(jīng)適應(yīng)不了自身的需求，為了更好地促進(jìn)自身的發(fā)展，科研事業(yè)單位憑借自身的技術(shù)、資源優(yōu)勢(shì),逐步參與到了市場(chǎng)競(jìng)爭(zhēng)中來。不少單位也逐漸進(jìn)行轉(zhuǎn)型，由單純的公益性和社會(huì)性單位向營(yíng)業(yè)性和開放性單位轉(zhuǎn)變，經(jīng)營(yíng)目的也隨著改變，實(shí)現(xiàn)了資金來源多樣性，自給率不斷提高。隨著科教興國(guó)戰(zhàn)略的實(shí)施，國(guó)家對(duì)科研事業(yè)單位的投入也隨著增加，科研事業(yè)單位也獲得了越來越多的經(jīng)費(fèi)，其來源的多樣性也不斷提升，這就對(duì)科研事業(yè)單位的管理提出了新的標(biāo)準(zhǔn)。 近年來，為了促進(jìn)社會(huì)主義市場(chǎng)經(jīng)濟(jì)的發(fā)展，我國(guó)進(jìn)行了機(jī)構(gòu)體制全面而又深入的改革。財(cái)政部門也進(jìn)行了相應(yīng)的調(diào)整，，利用部門預(yù)算、國(guó)庫(kù)集中支付和政府采購(gòu)等方法,促進(jìn)財(cái)政支出管理體系的發(fā)展和完善，為政府資金作用的發(fā)揮創(chuàng)造更好的條件。這些政策措施的推行極大地改善了科研事業(yè)單位的管理的外部環(huán)境，這也潛移默化的推進(jìn)了科研事業(yè)單位實(shí)行全面預(yù)算管理。全面預(yù)算管理作為科研事業(yè)單位加強(qiáng)內(nèi)部控制和管理的有效手段,其重要性和緊迫性日益突顯。 本文在總結(jié)梳理國(guó)內(nèi)外相關(guān)文獻(xiàn)資料與研究成果的基礎(chǔ)上，采用多學(xué)科交叉的方式，綜合運(yùn)用會(huì)計(jì)學(xué)等其他相關(guān)學(xué)科的理論觀點(diǎn)、方法與研究成果，結(jié)合國(guó)內(nèi)外全面預(yù)算管理的發(fā)展概況，從宏觀、微觀層面深入分析，采用理論分析與實(shí)踐分析相結(jié)合、比較分析與案例分析相結(jié)合的方法，通過深入分析當(dāng)前我國(guó)事業(yè)單位全面預(yù)算管理實(shí)施實(shí)踐中的主要現(xiàn)實(shí)問題，結(jié)合H研究院的實(shí)際案例分析，提出了完善對(duì)策。
[Abstract]:As a special institution in our country, scientific research institutions undertake scientific research tasks and study technical problems, which play an important role in national defense construction and social development. Its main funding has long come from financial allocations. However, under the condition of market economy, this kind of capital mode can not meet the demand of oneself. In order to promote its own development better, scientific research institutions gradually participate in the market competition by virtue of their own technology and resource advantage. Many units have gradually transformed from simple public welfare and social units to business and open units. The purpose of operation has changed with the change of financial resources and the self-sufficiency rate has been continuously improved. With the implementation of the strategy of rejuvenating the country through science and education, the state's investment in scientific research institutions has also increased, and scientific research institutions have also received more and more funds, and the diversity of their sources has also been continuously enhanced. This puts forward a new standard for the management of scientific research institutions. In recent years, in order to promote the development of the socialist market economy, China has carried out a comprehensive and in-depth reform of the institutional system. The finance department has also carried on the corresponding adjustment, uses the department budget, the treasury centralized payment and the government procurement and so on, promotes the development and the consummation of the financial expenditure management system, creates the better condition for the government funds function. The implementation of these policies and measures has greatly improved the external environment of the management of scientific research institutions, which has also pushed forward the overall budget management of scientific research institutions. As an effective means for scientific research institutions to strengthen internal control and management, the importance and urgency of overall budget management are becoming increasingly prominent. On the basis of summing up and combing the relevant literature and research results at home and abroad, this paper adopts a multidisciplinary approach, synthetically applies the theoretical viewpoints, methods and research results of accounting and other related disciplines. Combined with the general situation of the development of comprehensive budget management at home and abroad, from the macro and micro level in-depth analysis, using the combination of theoretical analysis and practical analysis, comparative analysis and case analysis combined methods, Based on the analysis of the main practical problems in the implementation of comprehensive budget management in China's public institutions and the practical case study of H Research Institute, the author puts forward the perfect countermeasures.
【學(xué)位授予單位】：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F810.6

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