本文選題：全面預(yù)算 + 民辦學(xué)校　； 參考：《北京交通大學(xué)》2017年碩士論文

【摘要】：改革開放以來(lái),我國(guó)民辦教育獲得迅速發(fā)展,對(duì)我國(guó)高等教育體系起到諸多影響,對(duì)我國(guó)社會(huì)經(jīng)濟(jì)的發(fā)展起到了舉足輕重的作用。但是民辦學(xué)校與公辦學(xué)校不同,它需要自己籌集資金并且在經(jīng)營(yíng)過程中自負(fù)盈虧,在當(dāng)前競(jìng)爭(zhēng)激烈的教育市場(chǎng)上,民辦學(xué)校要想獲得進(jìn)一步的發(fā)展,必須提高其相應(yīng)管理水平。民辦學(xué)校的資源非常有限,人、財(cái)、物等資源的利用效率對(duì)民辦學(xué)校來(lái)說具有生死存亡的意義。而從本質(zhì)上來(lái)說,通過運(yùn)用全面預(yù)算管理,不但可以有效的促進(jìn)資金使用效率的提升,同時(shí)也能實(shí)現(xiàn)對(duì)教育資源的合理配置。所以說,我們?cè)谶M(jìn)行實(shí)際的教育管理過程中,應(yīng)當(dāng)全面提升預(yù)算管理水平,并積極推行全面預(yù)算。本文在對(duì)全面預(yù)算管理相關(guān)理論進(jìn)行系統(tǒng)梳理和研究之后,以Y學(xué)校為例,從全面預(yù)算體系的組織體系和運(yùn)營(yíng)體系分析了 Y校全面預(yù)算現(xiàn)狀,并提出了該校全面預(yù)算管理存在的問題。然后對(duì)Y學(xué)校全面預(yù)算體系的構(gòu)建進(jìn)行了系統(tǒng)分析,以平衡記分卡為基礎(chǔ)提出了 Y校的全面管理目標(biāo),從體系構(gòu)成中組織結(jié)構(gòu)、預(yù)算編制、預(yù)算執(zhí)行與調(diào)控、預(yù)算考評(píng)等方面進(jìn)行了探究,構(gòu)建起了一個(gè)具有較強(qiáng)操作性的全面預(yù)算管理體系,最后提出了 Y學(xué)校全面預(yù)算管理體系實(shí)施的保障措施,希望通過本文研究可以給當(dāng)前的民辦學(xué)校全面預(yù)算工作提供指導(dǎo)和幫助,進(jìn)而促進(jìn)民辦學(xué)校的健康發(fā)展。
[Abstract]:Since the reform and opening up, private education in China has been developing rapidly, which has played a significant role in the development of our country's social economy and the system of higher education.However, private schools are different from public schools in that they need to raise funds themselves and be responsible for their own profits and losses in the course of operation. In the current competitive education market, private schools must improve their corresponding management level if they want to obtain further development.The resources of private schools are very limited.In essence, through the use of comprehensive budget management, not only can effectively promote the efficiency of the use of funds, but also to achieve a reasonable allocation of educational resources.Therefore, in the process of actual education management, we should improve the level of budget management and actively promote the overall budget.After systematically combing and studying the related theories of comprehensive budget management, this paper takes Y school as an example, analyzes the present situation of Y school's overall budget from the organization system and operation system of the overall budget system.The problems existing in the overall budget management of the school are also put forward.Then, the construction of the comprehensive budget system of Y school is systematically analyzed, and the overall management objectives of Y school are put forward on the basis of balanced scorecard, and the organizational structure, budget preparation, budget execution and regulation and control of the system are put forward.This paper probes into the aspects of budget evaluation, constructs a comprehensive budget management system with strong operability, and finally puts forward the safeguard measures for the implementation of the comprehensive budget management system in Y school.It is hoped that this study can provide guidance and help for the overall budget work of private schools and promote the healthy development of private schools.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：G475

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