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  • 热门标签:代写本科论文 写作发表 工程师论文 代写一篇论文多少钱
    当前位置: 代写一篇论文多少钱 > MBA论文 > 民办院校预算管理优化探析

    民办院校预算管理优化探析

    时间:2019-02-21 11:59作者:曼切
    本文导读:这是一篇关于民办院校预算管理优化探析的文章,随着我国高等教育改革步伐的不断加快和民办高校机构的快速发展,预算管理成为高校可持续发展的重要措施之一,如何加强资金的预算管理成为各大高校财务管理工作的重中之重。

    本篇文章目录导航:

    【题目】民办院校预算管理优化探析
    【第一章】民办大学预算中PDCA模式的应用绪论
    【第二章】高校预算管理文献综述
    【第三章】民办高校预算控制现状与问题
    【第四章】民办高校预算困境的原因分析
    【第五章】民办高校预算管理问题的解决办法
    【结论/参考文献】民办学校预算控制策略探讨结论与参考文献

      摘 要

      随着我国高等教育改革步伐的不断加快和民办高校机构的快速发展,预算管理成为高校可持续发展的重要措施之一,如何加强资金的预算管理成为各大高校财务管理工作的重中之重。尤其对于民办高校,我国民办高校自改革开放以来,历经近 40 年的发展,不仅在数量和规模上达到空前之最,其办学水平也逐渐取得社会各界的认可,逐步成为我国高等教育的不可或缺的一部分。但是民办高校同时也面临教育经费不足、收费金额较高、债务压力较大等严峻的?#38382;疲?#19988;目前民办高校预算管理?#24418;?#24418;成一套完整的预算制定体系和绩效考核机制,预算管理的各种问题日益凸显。本文以 S 民办高校的预算管理问题为其研究主题,通过大量查阅资料发现,国内外专家、学者对于普通高校的预算管理研究已取得丰硕成果,而对于民办高校的预算管理的研究则相对较少。与普通高校预算管理有所不同,民办高校预算管理具有其特殊?#38498;?#29420;特性。

    民办院校预算管理优化探析

      本文采用文献综述、案例分析和实地调查等方法,对 S 民办高校预算管理问题进行了研究。首先选取 S 民办高校为研究案例,从预算编制原则、预算编制方法、预算编制要求、预算执行与控制、预算追加和调整以及预算监督与财务决算等方面对 S 民办高校预算管理现状进行调查分析,并从预算管理体制、预算编制问题、预算执行问题、预算控制问题、预算绩效评价问题等几个方面对 S 民办高校预算管理存在的主要问题进行总结。其次,对 S 民办高校预算管理现存问题进行原因分析:一是预算管理模式滞后,表现为管理层缺乏预算全局意识和责?#25105;?#35782;,预算管理组织机构管理权限不清,学校对财务预算岗位设置重视不足,预算内部控制制度建设亟待提高;二是预算管理体系不够健全,主要表现为预算编制方法不科学,预算执行漏洞较多,预算分配不合理,缺乏有效的监督考核机制以及缺乏有效的预算绩效评价体系;三是预算管理信息化建设相对落后,表现为预算信息化系统与财务核算系统不相匹配,无法实现模块功能连接,预算管理系统未能实现资金的精细化管理。最后,提出 S 民办高校预算管理问题的解决办法:

      一要建立健全 S 民办高校预算管理制度,奠定完善的制度管理保障基础。具体实施方法有设立闭合式的预算管理组织网络即预算管理委员会,建立内部经济责任制,完?#24179;?#24809;制度等;二是从计划阶段(Plan)--预算编制、实施阶段(Do)--预算执行及监督、检查阶段(Check)--预算分析评价、处理阶段(Action)--预算评价结果应用等几个方面建立基于 PDCA 循环的预算管理动态流程模式;三要加大对预算执行的监督和控制力度,提高预算执行率;四要建立信息化形式下高校的预算新模式,具体建立以财务系统为依托的预算管理新模式,进行预算管理系统的内?#21487;?#32622;,制定内部运转机制;五是编制预算管理效果评价体系,帮助 S 民办高校实现预算工作的标准化和精细化管理。

      本文以 S 民办高校为研究案例,研究民办高校这一民办非营盈利组织的预算管理问题,并提出相应的管理对策,这不仅可以为民办高校提高预算管理质量与水?#25945;?#20379;一些新思路,而且有助于推动我国民办高校的改革与发展,这也正是本文研究对象的创新所在。其次,本文尝试将质量管理模型——PDCA 循环引入高校预算管理工作,改进?#20013;?#39044;算管理工作中的静态管理模式,将 PDCA 循环和预算编制、预算执行、预算分析评价、评价结果应用相契合,进而逐步建立动态的高校预算管理机制。最后,本文结合 S 民办高校多年的预算编制?#23548;?#32463;验,同时基于 PDCA 循环的动态流程模式,将 S 民办高校预算管理效果评价从计划阶段(Plan)、实施阶段(Do)、检查阶段(Check)、处理阶段(Action)等四阶段出发,覆盖预算编制、预算执行、预算监督与控制、预算绩效评价及结果反馈等多个层次,确定 S 民办高校预算管理效果评价体系,并拟定具体评价标准,创新了我国民办高校预算管理效果评价体系构架。

      关键词: 民办高校,预算管理,PDCA 循环,预算编制。

      ABSTRACT

      With the accelerating pace of China's higher education reform and the rapid development of privatecolleges, budgetary management is one of the important measures for sustainable development of collegesand universities. How to strengthen budgetary management of funds has become the top priority offinancial management in universities. Especially for private colleges, private colleges in China since thereform and opening up, after nearly 40 years of development, the most unprecedented not only in quantityand scale, the education level also gradually has been recognized by the community, and gradually becomean indispensable part of higher education in china. But private colleges also face the shortage ofeducational funds, the amount of charge is high, the debt pressure and the grim situation, and the currentprivate colleges budget management has not yet formed a complete budget system and performanceappraisal mechanism, budget management has become increasingly prominent problems. In this paper, theresearch subject to budget management problems of S in private colleges, through a large number of accessto information found in research on budget management in colleges and universities for domestic andforeign experts and scholars have achieved fruitful results, but the research of budget management forprivate colleges is relatively small. The budget management of private colleges has its particularity andpeculiarity, which is different from the budget management of ordinary universities.

      This paper studies the budget management of S private colleges by means of literature review,symposium and field investigation. First select the S Private College as a case study, from budgetingprinciples, budgeting methods, budgeting requirements, budget execution and control, supplementarybudget adjustment and budget supervision and financial accounts and other aspects of the current situationof S private college budget management to carry out investigation and analysis, and summarizes the mainproblems from S Private college budget management some of the budget management system, budgetpreparation, budget execution, budget issues control, budget performance evaluation problems etc..

      Secondly, the paper analyzes the reasons for the existing problems of S Private College BudgetManagement: one is the lag of budget management, performance budget management lack of globalawareness and sense of responsibility and management authority, budget management organization is notclear, the school of financial budget positions for lack of attention, the internal control system constructionbudget to improve the budget management system; two is not perfect, mainly for budgeting method is notscientific, the implementation of the budget more loopholes, budget allocation is not standard, the lack ofeffective supervision mechanism in the budget and the lack of effective performance evaluation system;three is the information construction of budget management is relatively backward, as the budgetinformation system and financial accounting system does not match, can not achieve the function ofconnecting module fine management, budget management system to achieve capital. Finally, it putsforward the solutions to the budget management problems of S private college: first, we should establishand improve the budget management system of S private college, and lay a sound foundation forinstitutional management. The specific implementation method to set up the budget managementorganization network closed the budget management committee, the establishment of internal economicresponsibility system, improve the incentive system; the two is from the planning stage (Plan) -- theimplementation of budget preparation, budget execution stage (Do), and the supervision and inspectionstage (Check), budget analysis and evaluation, processing stage (Action) - budget evaluation and otheraspects of establishing PDCA cycle budget management mode based on dynamic process; three to increaseoversight of budget implementation and control efforts to improve budget execution rate; four to the newbudget mode of university to establish the information form, specifically to establish a new mode of budgetmanagement in the financial system as the basis, to internal budget management system, formulate internaloperating mechanism; five is the evaluation system of budget management, to help private universities toachieve the pre S Standardized and refined management of the work.

      In this paper, S private college as a case study, problems in budget management of private colleges inthe private non profit organization camp, and proposed the corresponding management countermeasures,which can not only provide some new ideas for the private colleges and universities to improve the qualityand level of budget management, but also helps to promote the reform and development of China's privateuniversities, it is also it is the research object of this paper is innovation. Secondly, this paper attempts toquality management model -- PDCA cycle into budget management work in universities, improve the staticpresent management model of budget management, PDCA cycle and budget preparation, budget execution,budget analysis and evaluation, the application of evaluation results fit, and gradually establish amechanism of dynamic budget management in Colleges and universities. Finally, this paper combines the Sprivate college years budgeting practice, based on the dynamic process model of PDCA cycle, S privatecollege budget management effect evaluation from the planning stage, the implementation stage (Plan)(Do), stage (Check), check processing stage (Action) four phase of the budget, covering the implementationof the budget, budget supervision and budget performance evaluation results and feedback control, anumber of levels, determine the evaluation system of S college budget management, and to developspecific evaluation criteria, the budget innovation of private universities in China pipe frame evaluationindex system effect.

      KEY WORDS  :  Private colleges,Budget management,PDCA cycle,Budgeting
     
      目 录
      
      摘 要
      
      ABSTRACT
      
      1 绪 论

      
      1.1 研究背景与意义
      1.1.1 研究背景
      1.1.2 研究意义
      1.2 研究内容和方法
      1.2.1 研究内容
      1.2.2 研究方法
      1.3 研究思路
      1.4 本文创新之处
      
      2 文献综述
      
      2.1 国外研究现状
      2.2 国内研究现状
      2.3 研究综合评价
      
      3 S 民办高校预算管理现状与问题
      
      3.1 S 民办高校及其财务部门概况
      3.1.1 S 民办高校概况
      3.1.2 S 民办高校财务部门现状
      3.2 S 民办高校预算管理现状
      3.2.1 预算编制原则
      3.2.2 预算编制方法
      3.2.3 预算内容的分类及填报
      3.2.4 预算编制要求
      3.2.5 预算执行与控制
      3.2.6 预算追加和调整
      3.2.7 预算监督与财务决算
      3.3 S 民办高校预算管理现存问题
      3.3.1 预算管理体制问题
      3.3.2 预算编制问题
      3.3.3 预算执行问题
      3.3.4 预算控制问题
      3.3.5 预算绩效评价问题
      
      4 S 民办高校预算管理现存问题的原因分析
      
      4.1 预算管理模式滞后
      4.1.1 管理层缺乏预算全局意识和责?#25105;?#35782;
      4.1.2 预算管理组织机构管理权限不清
      4.1.3 财务预算岗位设置重视不足
      4.1.4 预算内部控制建设亟待提高
      4.2 预算管理体系不够健全
      4.2.1 预算编制方法不科学
      4.2.2 预算执行漏洞较多
      4.2.3 预算分配不合理
      4.2.4 缺乏有效的监督考核机制
      4.2.5 缺乏有效的预算绩效评价体系
      4.3 预算管理信息化建设相对落后
      4.3.1 预算信息化系统与财务核算系统不相匹配
      4.3.2 预算管理系统未能实现资金的精细化管理
      
      5 S 民办高校预算管理问题的解决办法
      
      5.1 建立健全预算管理制度
      5.1.1 设立闭合式的预算管理组织网络
      5.1.2 建立校内经济责任制
      5.1.3 完?#24179;?#24809;机制和体系
      5.2 基于 PDCA 循环的预算动态流程模式
      5.2.1 计划阶段(Plan)---预算编制
      5.2.2 实施阶段(Do)---预算执行及监督
      5.2.3 检查阶段(Check)---预算分析评价
      5.2.4 处理阶段(Action)---预算评价结果应用
      5.3 加强对预算执行的监督和控制
      5.4 建立信息化形式下高校的预算新模式
      5.4.1 以财务系统为依托的预算管理新模式
      5.4.2 预算管理系统的内?#21487;?#32622;
      5.4.3 预算管理系统的内部运转
      5.5 编制预算管理效果评价体系
      5.5.1 预算管理效果评价体系的内容
      5.5.2 预算管理效果评价体系的标准
      
      参考文献
      
      致 谢

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