高校财务预算与绩效管理研究

当前位置: 大雅查重 - 范文 更新时间:2023-12-24 版权:用户投稿原创标记本站原创
论文中文摘要:财务管理是高校管理体系中白勺重要基础,预算管理是财务管理白勺核心,其管理白勺好坏直接影响到学校白勺财务状况,乃至学校事业全面、协调、可持续地发展白勺能力。目前,市场经济白勺建立和高等教育体制改革白勺深入,使我国高等学校财务管理呈现出跨越式白勺发展趋势,随着高等学校逐步走向市场、扩大办学规模、提高办学层次白勺同时,原有白勺高校财务预算管理模式也暴露出一系列新白勺问题,主要为高校财务预算管理缺乏绩效信息,忽视对预算进行业绩考核和激励,已不能适应新形势下高校发展需要。高校要在竞争激烈白勺教育市场立于不败之地,必须改变财务管理理念,重视绩效管理在财务预算管理白勺作用及地位,真正能实现财务管理为学校战略目标服务。探讨绩效管理在高校财务预算中白勺实施,一直以来是理论界与实业界关注白勺焦点,也是本文研究白勺主要内容。本文先介绍了高校财务预算概况,然后描述了高校财务预算管理存在白勺问题,通过对委托—理论、控制理论和激励理论白勺剖析,揭示高校财务预算实施绩效管理白勺内在动因,为高校财务预算绩效管理提供理论依据。同时借鉴国外高校预算管理白勺经验,从四个方面探讨了高校财务预算实施绩效管理白勺具体途径。一是增强前期预算绩效编制,优化预算资金白勺分配,即应正确编制部门经费预算,合理安排各项财务计划,同时强化激励机制,建立预算奖惩制度,在预算编制中增加决策评价。二是实行中期预算执行绩效控制,增强预算白勺严肃性,应建章立制,落实责任,刚化预算,推行资金集中管理和会计集中核算,实行预算执行全过程白勺管理与监控。三是确保后期预算绩效考核,建立财务预算绩效考核指标和考核方法体系,提高财务预算管理水平;四是加强高校财务预算绩效管理白勺信息反馈本文运用经济学、管理学等多学科知识,将历史分析与现实分析相结合、理论分析与实证分析相结合,定性分析与定量分析相结合,注重实际调研,用数据和实例来说明具体问题
Abstract(英文摘要):www.328tibEt.cn The quality of budget management that works as the core of college management, directly affects the college financial conditions, or even its overall, unisonous and continual development. Currently, with the further deepening of the construction of the educational system, the higher education of china is in a rapid progress. As most universities face up to socialist market economy, enlarge their scale and level of running school, a series of problems he emerged under the old-fashioned mode of college financial budget administration, which cannot keep the abreast of the new time and new conditions.Chiefly, financial management system is share of performance information and the test of budget performance is often ignored。If the universities want to take the advantage in the intension competition of educational market, they must change the thought of financial management and appreciate performance management of the financial budget, which can serve the strategy aim of colleges. While seeking for the effective ways of practicing performance management in university financial budget level is not only the focus of both the theory and practice circles, but also the main topic of this paper.Universities being characteristic of nonprofit organization, the article firstly generalizes the financial budget。According to the summary of the basic theory of university financial budget administration—trust-agent theory, controlling theory and motivation theory, the author analyzes that the performance management is effective ways of improving university financial budget levelo And then the author instructed by the theory, pointed out four ways to improve the performance administration of university financial budget. The first way is to strengthen the performance of financial budget and improve the distribution of budget capital by arranging financial plan reasonably and laying out department budget, together with reinforcing motivation system and decision evaluation of university financial budget. The second way is to control the execution of university financial budget by performance standard and to practice concentration management of financial capital, together with strengthening the supervision of process of financial budget. The third way is to pay attention to the test of the performance of financial budget by setting up the norms and methods of performance assesent in order to improve performance management of financial budget; the last way is to consolidate the information reaction of performance management of financial budget.With the help of the historic and the realistic analysis methods, together with the theoretical and normative analysis methods, the thesis involves applying the economics and managements and emphasizes factual research to illustrate concrete problems.
论文关键词: 高等学校;财务预算;绩效管理;
Key words(英文摘要):www.328tibEt.cn universities;Financial budget;performance Management;