宁波大红鹰学院预算管理问题及对策研究

发布时间：2018-07-03 01:18

本文选题：民办高校 + 预算管理　；参考：《湖南大学》2012年硕士论文

【摘要】：随着高等教育的大众化，民办高校已成为高等教育体系的一支重要力量，对我国社会经济的发展起到了重要的促进作用。但随着民办高校办学规模的不断扩大，办学层次的不断上升，很多内部问题也逐渐暴露出来.尤其是社会效益和经济效益的双重压力使得民办高校遇到了前所未有的挑战。为此，民办高校必须对自己的发展前景有一个准确定位，尤其重要的是要加强内部管理,采取有效措施来引导和激励广大教职员工，提高管理的整体效率，创品牌院校，让教师、学生、社会各成员、政府获得满意，走可持续发展道路。而走持续可发展道路就需要从预算管理做起，因此从这个角度来看，对民办高校预算管理现状、存在的问题及其应对措施进行研究是很必要的，，也是极为重要的。 “凡事预则立，不预则废。”这是对预算重要性的最好描述。而预算管理是基于预算的一种管理模式，是当前国内外企业普遍采用的一种现代化管理手段。在市场经济条件下，对民办高校的预算管理进行深入的研究与探讨是适应民办高校自身发展的需要，预算管理应成为民办高校财务管理的中心内容。加强民办高校的预算管理，既能充分调动民办高校内部的积极性，又能实现民办高校有限资源的优化配置和提高资金使用效益。文章在综述国内外预算管理的研究资料、阐述预算管理相关理论的基础上，以作者所在的民办本科高校——宁波大红鹰学院为例，对我国民办高校的预算管理现状、存在的问题进行了分析和探讨，积极寻求适应我国民办高校预算管理的对策，提出了民办高校必须从预算管理机构、预算目标、预算编制、预算执行、预算考评等五方面进行预算改革，并以宁波大红鹰学院经管学院为例进行了预算编制实务模拟，预算分析、预算调整、预算考核流程设计，旨在更有效地指导民办高校预算管理的实践，为我国民办高校的生存与发展提供建设性的建议。
[Abstract]:With the popularization of higher education, private colleges and universities have become an important force in the higher education system, which have played an important role in promoting the development of our social economy. However, with the continuous expansion of the scale of running schools and the rising level of running schools, many internal questions have been gradually exposed. The dual pressure of economic benefits has made the private colleges and universities facing unprecedented challenges. Therefore, the private colleges and universities must have an accurate positioning for their development prospects. Especially, it is important to strengthen internal management and take effective measures to guide and motivate teachers and staff, improve the overall efficiency of management, create brand colleges, teachers and students. Every member of the society, the government is satisfied with the road of sustainable development, and the sustainable development road needs to start from the budget management. So from this point of view, it is very necessary and very important to study the current situation of the budget management of private colleges and universities, the existing problems and their countermeasures.
It is the best description of the importance of the budget. The budget management is a kind of management mode based on the budget, which is a modern management means commonly used by enterprises both at home and abroad. Under the market economy, the in-depth study and Discussion on the budget management of private colleges and universities is to adapt to the high level of the private run. The budget management should be the central content of the financial management of private colleges and universities. Strengthening the budget management of private colleges and universities can not only fully mobilize the enthusiasm of the private colleges and universities, but also realize the optimal allocation of the limited resources of the private universities and improve the efficiency of the use of funds. On the basis of the related theories of budget management and taking the Ningbo Dahongying University as an example, the present situation of budget management in private colleges and universities in our country is analyzed and discussed, and the countermeasures are actively sought to adapt to the budget management of private colleges and universities in our country, and it is put forward that the private colleges and universities must be managed from the budget management. The budget reform is carried out in five aspects, such as organization, budget target, budget compilation, budget execution, budget evaluation and so on. Taking the Ningbo Dahongying University economics and Management Institute as an example, the practice simulation of budget compilation, budget analysis, budget adjustment and budget assessment process are designed to guide the practice of budget management of private colleges and universities more effectively, for the private colleges and universities of our country Provide constructive suggestions for survival and development.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5;F234

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