【作者】 韩燕；

【导师】 任一明；

【作者基本信息】 西南大学 ， 教育经济与管理， 2008， 硕士

【摘要】 唐代文学家、哲学家韩愈说过:“凡事预则立,不预则废”。任何企业和单位的成本控制和资源的优化使用都应该计划开始,而预算是最重要的一种计划。从经济学和管理学的角度看,合理配置资源是实现学校各项目标的根本保障,资金的有效筹集、分配和使用对高校和谐地运行和发展有着直接的、重大的影响,作为行使这项职能的预算管理在学校各项管理工作中起着举足轻重的作用,其管理的好坏直接影响到学校的财务状况,乃至学校事业全面、协调、可持续发展的能力。近年来,中国高校从过去的依靠单一财政拨款向今天的多渠道收入转变,高校作为一个独立的经济实体,不仅仅要注重社会效益,同时也不能忽视其经济效益。2000年,国家开始实施财政预算管理体制改革,随着近几年来国家对高校的财政拨款大幅度增加,学费收入、科研拨款、校办产业以及社会捐赠等各种形式的收入不断提高,高校扩大招生规模,大力发展配套基建项目,着重培养和引进高新技术人才,以及越来越多地贫困学生资助等支出也随之增加,高校财务管理呈现出日益复杂化的特点。因此,进一步加强高校预算管理改革研究,无疑具有极其重要的现实意义。随着社会主义市场经济体制的进一步完善,高等教育体制改革的不断深化以及高校作为独立法人实体地位的确立,原有的高校预算管理体制与模式暴露出一系列的问题,已不能适应新形势的需要。因而,对高校预算管理中存在的问题进行深入研究,提高高校财务管理效率,促进整个高校的和谐发展,并与国内其他高校分享这一领域的经验就具有格外重要的现实意义。本文所用到的研究方法主要有以下几种:1.文献法:主要阅读和整理了财务管理、预算管理、会计学和经济学的相关理论,特别是预算管理的大量文献、我国高等教育出台的相关法规和国外高校实施预算管理的先进经验。2.调查法:对比和借鉴了加拿大多伦多大学和美国大学在预算管理方面的经验,调查了我国部分大学在实施全面预算管理实践中的具体做法、存在的问题和先进经验,尤其以成都E高校为例,通过广泛的收集、征求、整理相关专业人士的观点和意见,对该校部门预算的相关数据、规范和做法进行问题诊断。3.专家意见法:对成都某高校的专职预算人员和审计处专家进行访问,收集专家对目前预算管理存在的问题以及如何改进和优化高校全面预算管理的意见。全文共分四章。第一章主要介绍了本文的研究背景和研究意义、国内外的研究现状、以及本文的主要内容、文章结构和研究方法等。第二章主要通过宏观与微观经济学的角度阐述了预算管理的基本理论以及预算管理的起源与发展、预算管理的职能和预算的编制方法等。第三章着重分析我国高校预算管理的现状,主要有高校部门预算体系包括部门预算编制原则、编制方法和实施流程等,并以成都E高校为例,对我国高校部门预算管理进行了成绩与问题的分析。第四章针对前面的分析,在运用预算管理基本理论的基础上,根据我国高校预算管理的具体实际和学校进步发展的需要,广泛收集、征求、整理相关专家、专业从职人员的建议和意见,结合自己在这方面的实践经验,提出完善我国高校预算管理体系的改革发展思路。更多还原

【Abstract】 Hanyu, the litterateur and philosopher of Tang Dynasty, said, "if prearranged, everything will success, or fail." Every company’s or organization’s cost-control and resource optimization should begin with plan, and budget is one of the most important plans.Allocating resources reasonably is basic guarantee for achieving each objective of the school from the point of economy and management. Effective way of raising, allocating and using money has a direct and critical effect on the harmonious running and development of the school. So budget, which carries the special function, plays a great role in every management work of the school and has direct effect on the school’s financial status and even the capacity of general, harmonious and consistent development of the school business. In Recent years aerarian appropriation has not been the only revenue of the higher education, but nowadays has more ways of revenue. Colleges and universities, which have independent economic status, not only attache importance to its social benefit but also to its economic benefit. Chinese government began to implement aerarian budget innovation in 2000. Recent years financial appropriation of the government to higher education has been increased greatly, otherwise, tuition, scientific research appropriation, school’s other industry, social donation and other ways of revenue increased consistently. At the same time, Colleges and universities enlarged their recruitment, develop supporting capital construction projects, cultivate and introduce in persons with advanced technology and give more and more subsidy to poor students, which means the financial management of higher education has become more complicated. Therefore, to enhance the research of innovation on the higher education’s budget undoubtedly has very important realistic meaning. As the further consummating of social marketing economy system and constantly developing of innovation of higher education system, and as colleges and universities begin to have independent economic status, the old management system and model of higher education have exposed a series of problems, which can not adapt to the requirement of new surrounding. Therefore, to take deep research on the existence problems in budget of higher education to enhance the effective of colleges’ financial management and to promote the harmonious development of colleges and to share experience in this field with other colleges and universities is extremely important.The article has four chapters as follows: In The first chapter the writer introduces the background and significant of doing the research, the structure and main content of the article, and the ways of research and outcomes of this field in or out of the country. In chapter two the writer introduces the basic theory of colleges’ budget, the origin and development of budget management, and the function and the ways of making budget. Chapter three is about budget in colleges including organizing ways, principle, and implement procedure. In this chapter, the writer takes the E College of Chengdu as an example trying to find out the existence problems and its reasons of budget, which is also the core of this article. According to forward introduction and analysis, combined with the writer’s first-hand working experience, based on the existence problems and consequence analysis, Chapter four put forwards opinions on budget management innovation.更多还原