摘要
最近几年，我国的国际学校规模快速增长，从 2010 年到 2016 年，我国国际学校
增长已超过 1.2 倍。2010 年外籍国际学校、民办国际学校、公立国际班分别为 75 所、
84 所、173 所，共 332 所，2010-2016 年中国国际学校市场增长迅猛，截至 2016 年
11 月，我国国际学校已达到 737 所，其中外籍国际学校已增长到 121 所，民办国际
学校增长到 392 所，公立国际班增长到 224 所。但随着竞争环境的逐渐加剧，国际学
校的生存和发展也遇到了前景所未有的挑战。经济转型，劳动力成本的提高，很多外
资出现了撤离潮。国际学校也遭遇招生寒流，新生数量下滑。很多国际学校在教学治
理，风险管理，内部控制等方面还有很多问题

本文就是在此背景下，以 W 国际学校为例进行研究分析，深入剖析 W 国际学校
预算管理体系存在的问题，以预算管理的相关理论为指导，采用定性与定量、理论与
实践相结合的方法，设计出 W 国际学校预算管理体系，实施全面预算管理。首先，
在研究预算管理的基本概念，包括成本控制理论、委托代理理论、全面预算管理理论
等的相关理论的基础上,重点阐述全面预算管理在国际学校实施的必要性和可行性,
并通过查阅国内外相关文献系统研究民办高校预算管理的特征。其次，在详细分析 W
国际学校预算现状的基础上, 探究其预算管理形成的原因，以及有待解决的问题。再
次，提出在 W 国际学校实施全面预算管理的方案。依据全面预算管理的目的、原则，
结合 W 国际学校自身的情况设计出全面预算管理的内容，包括预算的编制，实施和
控制，分析和考评。通过全面预算管理体系方案的设计与实施，本文初步解决了 W
国际学校转型期面临的诸如战略导向承接不足, 资源配置缺乏科学公平性、缺失预算
考核环节、预算项目调整频繁、预算体系不完善，预算组织结构不完整等问题。并且
将业务财务的理念植入预算管理全过程, 为预算管理的顺利实施奠定良好基础。本文
的研究能有效平衡国际学校的可持续发展与资源有限之间的关系，促进国际学校提高
市场竞争力、提升内部组织能力,具有一定的可行性和可推广性。 II
关键字：国际学校；全面预算管理；实证研究
作 者：杨林芳
指导老师：周中胜
指导老师：周中胜 III
Study on the optimization of budget management of W
International Private college
Abstract
In recent years, the number of international schools grew rapidly in China. From year
2010 to year 2016, the growth of China’s international school has been more than 1.2 times.
In 2010, the number of foreign international school, private international schools, and
public international schools was respectively 75, 84, and 173, in total of 332. While until
November of 2016, the number reached 737, among which foreign international school
was 121, private international school was 392 and public international school was 224.
However, with intense competition environment, the survival and development of
international school has encountered unprecedented challenges. In one hand, as the
economic transformation starts, lots of foreign entities evacuate from China due to rising
labor cost. International schools also face admission’s cold snap and decline. In the other
hand, international schools internally have many problems in respect of school
management, risk control, and internal process control. Comprehensive budget
management has been adopted widely as an advanced management system in western
developed countries. Western business management personnel gradually treat it as a kind
of essential management methods and means. For the past few years, a large amount of
local corporations also begin to implement comprehensive budget management in
corporate operation.
Under such background, this paper takes W international school as example,
analyzing deeply into its existing problems. The study introduces relative budget
management theory, applies method of combination of qualitative and quantitative, theory
and practice, designs and implements a corresponding budget management system for W
international school. First of all, on the basis of introducing basic concepts, including cost
control theory, principal-agent theory, and comprehensive budget management theory, this
study emphasizes on the necessity and feasibility of implementation of comprehensive
budget managements in international schools. It also systemically studies characteristics of
budget management in private colleges, which is based on referring to related literatures
both at home and abroad. Secondly, on the basis of the detailed analysis of the present IV
situation of the W international school budget, the paper explores the reasons for its
formation of budget management system and raises up the issues to be solved. Thirdly, the
paper proposes a suitable budget management method for W international school. Based on
the principles and the purpose of comprehensive budget management and specific
situations of W international school, the paper has designed a comprehensive budget
management system, including budget preparation, implementation and control, analysis
and evaluation. Through the design and implementation of overall budget management
system, this paper preliminarily eliminates deficiency and problems that W international
school faces during its transformation, such as the lack of strategic guidance to undertake,
the lack of scientific and fair allocation of resources, the lack of budget evaluation and
assessment process, frequent adjustment on budget project, and budget system
imperfection, and incomplete budget structure, etc. Besides, it also implants the idea of
business finance into comprehensive budget management, which is a good foundation for
smooth implementation of budget management. The study of this paper can effectively
balance the relationship between the sustainable development of international school and
the limited resources. It also will promote international schools to enhance market
competitiveness level, to improve the internal organizational ability, which brings the paper
itself certain feasibility and generalizability.
Writ
Key words：International Private college, budget management, Applied research
Written By: Yang Linfang
Supervised By: Zhou zhongsheng
Keyten by：
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目录
第一章 绪论 ··1
第一节 研究背景和意义 1
第二节 主要内容和思路 3
一、研究内容3
二、研究思路3
第三节 研究方法 4
一、本文研究方法4
第四节 研究的创新点 ·4
第二章 支持本研究的相关理论及简要分析 ··6
一、成本控制理论6
二、全面预算管理7
三、委托代理理论8
四、本文相关文献·10
第三章 W 国际学校预算管理的现状 ··12
第一节 W 国际学校的概况和财务管理制度·12
一、学校介绍·12
二、学校发展历程·13
三、W 国际学校财务管理制度·14
四、学校财务组织结构·14
五、W 国际学校收入支出构成情况·15
第二节 W 国际学校预算管理的现状
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