JTZY职业学院财务预算管理问题研究

发布时间：2018-06-13 07:39

本文选题：职业学院 + 预算管理　；参考：《湖北工业大学》2017年硕士论文

【摘要】：职业学院预算管理是职业学院会计精细化管理的重要内容之一,它客观、真实、合理的构建资金资源配置比例,是职业学院财务管理的重要组成部分。职业学院预算管理所呈现出来的直面意义,直接关乎到学院的日常工作运转、资金合理分配开支、资本性投入的目标实现。预算管理是各高等院院财务管理的关键核心点,直接和间接地反映与影响了各职业学院事业发展的方向与办学规模。从另一个角度来看,它既以货币形态体现了学院整年度的工作任务和工作计划,也是各学院组织日常财务活动的依据。本文以某职业学院为例子,从该职业学院财务预算管理存在的预算管理编制方法不合理、预算管理制度不健全、预算执行情况不到位等方面的问题进行分析,在分析的基础上,提出了加强职业学院预算管理的优化措施,其措施包括建立健全的预算管理制度、预算编制方法、加大预算执行力度、完善预算管理考核体系等,这些问题的研究对办学资金的合理筹措、使用、管控有直接的理论与实践指导意义。本文结合自身实际工作内容,从预算管理的角度,对JTYZ职业学院一味加大自主办学力度而引起的资金分配不合理、款项落实不到位、预算形同虚设等问题,进行分析,并提出了解决JTYZ职业学院财务预算管理问题的建议。本文的整体框架分为五部分,每部分内容如下:第一部分绪论。简要描述职业学院财务预算管理研究背景、目的、国内外研究现状及综述、内容、技术路线。第二部分JTYZ职业学院预算管理理论基础。对预算管理与之的概述、界定、定义、及内容进行阐述。第三部分JTYZ职业学院财务预算管理的现状及其存在的问题。结合案例剖析JTYZ职业学院预算管理现状和预算管理存在的问题。第四部分完善JTYZ职业学院预算管理的建议。强化职业学院内部管理,建立有效地内部控制体系和制度,优化预算的编制流程,建立和健全各级经济责任制度,切实加强财务分析能力,构建预算责任体系。第五部分结论。加强完善预算管理的分析与评价体系,促使职业学院的预算管理效果得到实际意义上的提升。本文从自身实际工作情况出发,在研究时还缺乏深度,不足之处,望谅解。
[Abstract]:The budget management of vocational college is one of the important contents of accounting fine management in vocational college. It is an important part of financial management of vocational college to construct the proportion of fund resource allocation objectively, truthfully and reasonably. The direct significance of the budget management in vocational colleges is directly related to the daily operation of the college, the rational allocation of funds and the realization of the goal of capital investment. Budget management is the key point of financial management in colleges and universities, which directly and indirectly reflects and influences the direction and scale of the development of vocational colleges. From another point of view, it not only embodies the work task and work plan of the whole year in monetary form, but also is the basis for the colleges to organize their daily financial activities. Taking a vocational college as an example, this paper analyzes the problems existing in the financial budget management of the vocational college from the following aspects: unreasonable budget management method, imperfect budget management system, inadequate budget implementation and so on. The optimization measures of strengthening the budget management in vocational colleges are put forward. The measures include the establishment of a sound budget management system, the method of budget preparation, the enhancement of budget execution, the improvement of the budget management assessment system, and so on. The research of these problems has direct theoretical and practical guiding significance for the reasonable raising, use and control of school funds. In this paper, from the point of view of budget management, this paper analyzes the problems caused by JTYZ Vocational College, such as unreasonable allocation of funds, inadequate implementation of funds, and empty budget, and so on, from the perspective of budget management. Some suggestions are put forward to solve the problem of financial budget management in JTYZ Vocational College. The whole frame of this paper is divided into five parts, each part is as follows: the first part is introduction. This paper briefly describes the research background, purpose, current situation, content and technical route of financial budget management in vocational colleges. The second part of the JTYZ Vocational College budget management theoretical basis. The outline, definition, and content of budget management. The third part of JTYZ Vocational College financial budget management status and existing problems. This paper analyzes the present situation and problems of budget management in JTYZ Vocational College. The fourth part perfect JTYZ vocational college budget management suggestion. Strengthen the internal management of vocational colleges, establish effective internal control system and system, optimize the budget process, establish and perfect all levels of economic responsibility system, strengthen the ability of financial analysis, and build budget responsibility system. The fifth part concludes. The analysis and evaluation system of budget management should be strengthened to promote the effect of budget management in vocational colleges. This article starts from its own actual working situation, but also lacks the depth, the deficiency, the hope understanding in the research.
【学位授予单位】：湖北工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G717.5

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