摘要
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摘要
1999 年我国高等教育体制改革开始，高等教育进入了高速发展的轨道，办学
规模急速扩大。国家对高等教育的经费投入不断加大，学费收入大幅度提高，成
为学校收入的重要来源，高等学校的其他经费收入来源也日趋多样化。虽然高等
学校的收入在不断增长，但增长幅度远远达不到高等学校发展的需要。目前高校
的主要矛盾还是发展需要和教育资源短缺之间的矛盾。如何将有限的教育资源合
理分配、提高资金的使用效益，是高等学校财务管理的重心

本文采用文献综述法介绍了预算管理的含义及其发展历程，美国、澳大利亚
高校预算管理的先进经验以及我国高等学校预算管理理论研究现状。结合国家有
关高等学校预算管理方面的法律法规、政策制度的颁布，实施，分阶段对我国高
等学校预算管理的发展历程进行介绍

针对 A 高专预算管理的实际情况，从组织机构，预算的编制，预算的执行及
控制，预算的考核评价等方面进行分析，指出存在的问题

通过理论知识的学习，在实际工作中，通过个别访谈、讨论等方法把对 A 高
专预算管理情况进行调查；有目的的收集不同部门、不同层次的教职员工对 A 高
专预算管理的评价，意见。最终提出了针对 A 高专预算管理的改进改进措施。包
括：1）结合目前财政对高校预算管理的要求，针对 A 高专的具体情况，提出建立
独立的预算管理组织机构，改进预算编制的流程及时间表，完善预算申报内容，
改进预算资金分配的计算方法。（2）从建立项目储备库，实施专家评审制度等方
面建议加强项目预算管理，改进项目编制流程。（3）根据平衡计分卡理论，设计
了 A 高专的预算管理评价的指标体系。提出了要根据 A 高专不同类型的预算责任
中心选择预算考核方法的观点。对以各学院为代表的标准成本中心，采用成本效
益法对其进行评价，并设计了评价指标。针对费用类中心采用历史成本法，纵向
比较法，横向比较法等。（4）建议实施有效的奖惩制度。包括加大奖惩力度，对
具体管理人员进行奖励，预算管理的评价结果公开化，并纳入干部考核标准

关键词：A 高专，预算管理，问题分析，改进措施ABSTRACT
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ABSTRACT
China&39;s higher education system reform started in 1999, higher education has
entered a rapid development track, the rapid expansion of higher school. Country of
higher education funds investment increasing, become a important source of revenue for
the school tuition income, higher school funds source of income is also increasingly
diversified. Although the revenue of institutions of higher learning on the increase, but
its growth rate is far less than the needs of the development of colleges and universities.
The main contradiction in colleges and universities and the needs of the development of
education and the shortage of resources. How to get the limited education resources
reasonable allocation, raise funds use efficiency, is the focus of financial management
of institutions of higher learning.
This paper adopts literature review method, this paper introduces the connotation
of the budget management and its development; This paper introduces the advanced
experience of the United States, Australia university budget management and the
current research status of budget management in colleges and universities in China.
Combined with the relevant state colleges and universities budget management laws and
regulations, the promulgation of the policy system, the implementation, in stages of the
development of budget management in colleges and universities in China are
introduced.
Combining the actual case of A college budget management, from the organization,
budget establishment, execution and control of budget, the budget of the evaluation, etc
were analyzed, and pointed out the existing problems.
Combination of theoretical knowledge learning summary, in the practical work,
through individual interviews and discussions for investigation of A college budget
management; Have A purpose to collect different departments and different levels of
staff on the value of A college budget management. Finally put forward the
improvement measures for A college budget management optimization. Include: (1) to
combine the requirements of financial budget management in colleges and universities,
according to the specific condition of A college, and put forward the establishment of an
independent budget management organization, optimize the budgeting process and
schedule, to perfect budget declare content, improved the calculation method of budgetABSTRACT
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allocation of funds. (2) from establishing the project repository, implement the system
of expert evaluation project budget management should be strengthened, optimization
of project preparation process. (3) according to the balanced scorecard theory, designed
A college budget management evaluation index system. Put forward according to the
different types of A college budget responsibility center selection budget examination
method point of view. For standard cost center, represented by each college by using the
method of cost benefit evaluation, and designs the evaluation index. Such as for cost
center using the historical cost method, the longitudinal comparison method, the
transverse comparison method and so on. (4) suggest effective system of rewards and
punishments. Including increase the intensity of rewards and punishments, to reward of
specific management, budget management of the evaluation results into the open, and
into the cadre assessment standards.
Key words：A college，budget management，problem analysis and improvement
measures目录
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目 录
第一章 绪论...... 1
1.1 选题背景 1
1.2 研究目的 1
1.3 研究的内容........ 2
1.4 研究思路及论文结构.... 2
1.5 研究方法 3
第二章 文献综述.......... 4
2.1 预算管理的含义 4
2.2 预算管理发展历程........ 4
2.2.1 成本预算管理阶段........ 4
2.2.2 财务计划阶段.... 5
2.2.3 以战略为导向的全面预算阶段 5
2.3 国外高校预算管理现状 5
2.4 我国高等学校预算管理研究现状........ 6
第三章 A 高专预算管理现状及问题分析...... 8
3.1 我国高等学校预算管理发展的阶段.... 8
3.2 学校的基本情况 9
3.3 学校预算管理现状...... 10
3.3.1 预算管理组织机构现状.......... 10
3.3.2 预算编制现状...11
3.3.3 预算执行及控制现状.........
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