【作者】 郭杨；

【导师】 李彤；

【作者基本信息】 河北农业大学 ， 农业经济管理， 2008， 硕士

【摘要】 随着市场经济的不断发展,高等学校教育改革逐步深化,高校渐渐成为较为独立的经济主体。高校经费的筹资渠道已由原来的单一政府拨款型,向政府拨款为主、多渠道筹措教育经费的多元型转化。这给我国高等学校发展带来了机遇,同时也对高等学校的预算管理工作提出了新的要求。高等学校迫切需要建立与发展形势相适应的预算管理体制,优化学校的财务状况,以确保学校教育事业全面、协调、可持续的发展能力。目前我国高等学校预算管理理论的研究不够成熟,体系尚不健全,因此将全面预算管理理论等较为成熟的的企业预算管理理论引入高等学校预算管理有助于推动高校的改革与发展。论文借鉴了企业竞争战略理论以及企业预算管理中的全面预算管理理论,在对国内外相关研究资料充分整理综述的基础上,采用定性分析与定量分析、规范研究与实证研究相结合的方法,以高等学校预算管理为研究对象,分析研究了高等学校预算管理过程中存在的战略与预算脱节,预算体系不完善等问题;构建了基于战略导向的高等学校全面预算管理体系框架;探讨了高校全面预算管理的程序并对体系框架中组织体系、内容、方法和调控体系、考评体系的构建进行了系统研究;提出了加强高校预算管理需要以高校发展战略为导向,对高校预算的制定、执行、调控、评价等环节进行相应的调整的结论,旨在构建一个可运行、可操作的战略导向全面预算管理体系,从而更有效地指导高等学校全面预算管理的实践。论文在以下两方面具有创新性:第一,针对现行高等学校预算管理不能与高校发展战略有效衔接的问题,将战略管理的思想引入高校预算管理,应用平衡计分卡理论,将战略目标与预算目标的制定紧密地联系起来,把战略管理的贯彻、战略规划程序和预算程序组成一个整体,使得高校预算体现高校的战略导向。第二,针对高校预算体系不完善的问题,将企业全面预算管理思想引入高校预算管理过程中来,提出基于战略导向的全面预算管理体系的框架。其中着重论述了现行高校预算中较为薄弱的预算考评体系的构建,依据平衡记分卡理论设计了能够体现战略实现程度的全面预算考评指标体系。更多还原

【Abstract】 With the continuous development of market economy, gradually deepening the education reform colleges and universities, colleges and universities gradually become more independent economic entities. University of fund-raising channels has increased from a single-government funding, mainly to government funding, multi-channel financing of education for the multi-transformation. This has given China’s development has brought opportunities for colleges and universities, colleges and universities but also on the management of the budget put forward new demands. Universities establishment and development of the urgent need to adapt to the situation of the budget management system, optimize the school’s financial situation to ensure that schools of education comprehensive, coordinated and sustainable development capacity. At present, China’s colleges and universities budget management theory of not enough mature system is not yet perfect, it will be a comprehensive budget management theory and other more mature enterprise budget management colleges and universities to introduce the budget management theory help to promote the reform and development of colleges and universities.This article has profited from the enterprise competition strategy theory as well as in the business budget management Comprehensive budget management theory, in summarizes to the domestic and foreign related research material full reorganization in foundation, uses method which the qualitative analysis and the quantitative analysis, the standard research and the empirical study unify, take the College budget management as the object of study, in the analytical study the strategy which and the budget College budget management process existed comes apart, budget system imperfect and so on questions; has constructed based on the strategic guidance College Comprehensive budget management system frame; has discussed the university Comprehensive budget management procedure and organizes the system, the content, the method and the regulative system, the examination system’s construction to the system frame in has conducted the system research; Proposed strengthens the university budget management to need take the university developmental strategy as the guidance, budgets links and so on formulation, execution, regulation, appraisal to the university to make the corresponding adjustment the conclusion, This aims to esbatlish an operable Comprehensive budget management system so as to give effetive guide to the practice of application of the college Comprehensive budget management. The article has the innovation in the following two aspects:First, in view of the present college budget management cannot with the university developmental strategy effective engagement question, the strategic management thought introduction university budget management, applies the balanced idea branch customs station theory, relates closely the strategic target and the budget goal’s formulation, the strategic management’s implementation, the strategic plan procedure and the budget process compose a whole, causes the university to budget manifests university’s strategic guidance.Second, in view of university budget system imperfect question, enterprise Comprehensive budget management concept introduction university budget management process, proposes based on the strategic guidance Comprehensive budget management system’s frame. And elaborated the present university to budget the weaker budget examination system’s construction emphatically, Rested on the balanced scorecard theoretical design to be able to manifest the strategy to realize the degree Comprehensive budget examination indicator system.更多还原