会计硕士论文：S 大学预算管理优化建议及问题分析

摘要

　　经济的发展使得教育的普及程度越来越高，而高等教育也开始逐渐的进入到了一个大众化的阶段，与此同时，随着国家对高等教育的重视，相关的教育投资也开始大幅度的增长。而面对这一笔巨额的教育资金，应该如何高效的利用从而达到提高教育的质量，进而能够更好的培养各方面的人才的目的，也受到了社会各界人士的关注。预算管理是高校进行一切财务活动的基础。因此，科学严谨的预算管理体系会使得高校预算资金得到更加充分的利用，有利于学校的长远发展，更会推动我国的教育事业更上一层楼。本文以 S 大学为例，深入探究高校预算管理存在的不足，这对完善高校预算管理体系、提高高校预算资金的使用效率以及高校自身的长远发展都具有非常重要的意义。

　　首先，笔者阅读了大量的与预算管理相关的制度以及文献，并对国内外相关高等教育的预算管理现状进行了介绍。

　　其次，以 S 大学为例，详细的分析了该大学在关于财务管理的体制、预算的编制以及预算执行、预算控制以及预算绩效评价等方面的现状和问题。

　　再次，针对 S 大学预算管理体系存在的不足，提出优化方案。尤其是预算绩效方面，本文分别从教学绩效、科研绩效和财务绩效三个方面设计了绩效评价指标体系，并赋予各项指标权重。

　　最后，对通过分析总结出的S大学的预算管理现状所存在的问题进行了总结。

　　关键词：高校，预算管理，绩效评价

　　Abstract

　　The development of the economy has made the popularity of education more andmore high, and higher education has gradually entered a stage of popularization At thesame time, as the state attaches importance to higher education, related educationinvestment has also begun to grow substantiallyIn the face of this huge amount ofeducation funds, how to use them efficiently to improve the quality of education, and thusto better cultivate the talents of all aspects, has also attracted the attention of people fromall walks of lifeBudget management is the foundation for all financial activities incolleges and universitiesTherefore, the scientific and rigorous budget managementsystem will make the budgetary funds of colleges and universities more fully utilized,which will be conducive to the long-term development of the school, and will furtherpromote the education of our country to a higher levelThis paper takes S University asan example to deeply explore the shortcomings of budget management in colleges anduniversities This is of great significance for improving the budget management systemof colleges and universities, improving the efficiency of the use of budget funds incolleges and universities, and the long-term development of colleges and universities

　　First of all, the author has read a large number of systems and literature related tobudget management, and introduced the current status of budget management of relatedhigher education at home and abroad

　　Secondly, taking S University as an example, it analyzes in detail the status andproblems of the university in terms of financial management system, budget preparation,budget execution, budget control and budget performance evaluation

　　Thirdly, in view of the shortcomings of S University's budget management system,an optimization plan is proposedEspecially in terms of budget performance, this paperdesigns performance evaluation index system from three aspects of teaching performance,scientific research performance and financial performance, and assigns weights to variousindicators

　　Finally, the problems in the current situation of budget management of S University are summarized

　　Key Words: colleges and universities, budget management, performance evaluation

　　目录

　　第一章 绪论

　　1.1 研究背景与意义

　　1.1.1 研究背景

　　改革开放以来，为了提高我国的文化软实力，国家越来越重视教育事业的发展。

　　为了使高等教育越来越大众化，国家出台了相应的改革方案，该方案在 1999 年的时候，第一次的登上了历史的舞台，在十八年之后，高等学校的在校生人数，已经从那时的 4134 万人增长到了 275358 万人次。

　　而生均预算内事业费支出从720124 元增加到了 2029863 元，生均预算内公用经费支出也从 296237 元增长到了 850602 元。

　　这些数据也是直接的反映了国家对于教育事业的重视程度越来越高，投资的力度也在逐渐的加大。这十八年的飞速发展，更是为日后高等教育的发展打下了更加坚实的基础。