【作者】 罗竟；

【导师】 杨森平；

【作者基本信息】 暨南大学 ， 财政学， 2009， 硕士

【摘要】 自从1999年高校大扩招以来,近十年我国高等教育实现了一个超常规的跨越式发展,由此导致国家有限可用于教育投入的财力与教育事业大发展的矛盾非常突出。如何才能更好、更合理科学地加强高校预算管理,合理有效地安排预算收支,最大限度地发挥资金的效益,从而更好地促进高等学校的良好发展,是一个非常有研究意义及现实意义的问题。有鉴于此,本文在整理介绍高等学校预算管理的基本理论和相关概念的基础上,通过对中外高校预算管理现状及方法的对比分析,指出目前高校普遍存在的预算管理认识狭隘、预算编制不合理及缺少约束力等问题。以H大学的经费预算为出发点,运用经济管理、金融财务方面的相关理论,构建了绩效评价指标,并且借助层次分析法等数学工具对H大学的经费使用绩效进行评价。针对H大学在预算管理中存在的问题,提出建立以目标管理为指引,部门预算和项目管理为基础的绩效预算管理模式,具体阐述了建立绩效预算管理约束机制、构建责任预算体系、严格预算执行等提高H大学预算管理水平的措施。本文作为高校预算管理工作的一种尝试性研究,期望为H大学乃至全国其他高校提高预算管理水平提供一些新思路,具有一定的现实意义。更多还原

【Abstract】 Since 1999 the great enrollment expansion of higher education in China, Our higher education appeared supernormal and leap-forward development in the 10 years. Therefore, it leads to the outstanding contradiction of the limited financial educational resources and the great development of education. How can be better and more reasonable financial budget to strengthen college management, scientific and effective arrangements for budget revenues and expenditures, to maximize the efficiency in the use of funds so as to better promote the college positive development well, this is a very practical significant issue.For this reason, this paper based on the basic theory of financial budget management, describes the contrast and analysis of financial budget management, status and administration mode between the Chinese and foreign colleges and universities, and indicates that a number of problems in domestic colleges and universities at present:narrow understanding of the financial budget management, unreasonable financial budgeting, lack of regulatory constraints, etc. This paper takes the H university’s funds budget as the example, uses the theories of economy management and finance affairs, has constructed the achievements assessment indicator, and with the mathematical aid of analytic hierarchy process to evaluate the performance of the H university’s funds use. To solve these questions which existed in the financial budget management of H university, this paper proposes to build the objective management as a guide, take the performance budget management mode basing on the departmental budget and project management, specifically describes the establishment of the financial performance budget management and the limit mechanisms, builds the responsibility and strict measures to carry out the budget, so that to improve the level of financial budget management in H University.This paper can be taken as one kind of experimental research of the college financial budget management, hoping it can provides some new methods in financial budget for the H university, even for national other colleges, and has certain practical significance更多还原