I 摘要 教育作为民生的根本也直接关系到了我国社会主义现代化进程，高等教育是 国民教育的最高层次，高校作为培养高素质知识型人才的场所对资金的需求也与 日俱增。财务工作在高校工作中的重要性也在不断地突显，而预算管理更是高校 财务管理工作中的重中之重。高校预算管理要求‘全员、全部门、全方位、全程’ 参与，在提高资金使用效益的同时还要时时刻刻关注经济效益和社会效益，这样 高校才能实现真正意义上的可持续发展。我国高校的预算管理还处于探索阶段， 虽然国家一直在不断地的强调高校预算管理的重要性，但是我国高校预算管理在 现阶段还是存在很多不足和局限性。 本文首先介绍了关于高校预算管理的相关制度以及国内外的文献，梳理了关 于全面预算管理的理论知识以及分析了国内外高校预算管理的现状和从中得到的 启示。然后结合四川C大学的实例，指出C大学在预算管理中存在的问题以及原 因。最后针对C大学存在的预算管理问题，提出了解决办法和改善措施。 本文侧重于从预算管理信息化系统功能不全与缺乏完整有效的预算绩效评价 两方面来提出改善措施。 一方面通过在C大学建立全面预算管理系统，将全校收支均纳入系统之中。 实现校内预算网上申报、计财处网上审核、建立滚动的项目库、预算系统与核算 系统相对接的功能。做好预算编制、预算执行、预算控制等全流程的信息化管理。 另一方面从教学绩效、科研绩效、财务绩效以及社会效益绩效为出发点设计 新的预算绩效评价指标体系，确定相应的绩效评价指标权重。科学的预算绩效评 价指标体系才能得出有效的预算绩效评价结果，才能真正的提高各部门的积极性 和资金的使用效益。 关键词：C大学预算管理信息化绩效评价 ABSTRACT II ABSTRACT Asthefundamentalofpeople'slivelihood,educationisalsodirectlyrelatedtothe processofsocialistmodernizationinourcountry.Theimportanceofthefinancialwork intheworkoftheuniversityisalsoconstantlyhighlighted,andthebudgetmanagement isthemostimportantworkinthefinancialmanagementoftheuniversity.Thebudget managementofuniversitiesrequirestheparticipationof"allstaff,alldepartments,all aspectsandthewholeprocess".Whileimprovingtheuseefficiencyoffunds,colleges anduniversitiesshouldalwayspayattentiontotheeconomicandsocialbenefits,sothat collegesanduniversitiescanachievesustainabledevelopmentinarealsense.The budgetmanagementofuniversitiesinChinaisstillintheexploratorystage.Although thestatehasbeenconstantlyemphasizingtheimportanceofthebudgetmanagementof universities,therearestillmanydeficienciesandlimitationsinthebudgetmanagement ofuniversitiesinChina. Firstly,thispaperintroducestherelevantsystemsofbudgetmanagementin universitiesandtheliteratureathomeandabroad,sortsoutthetheoreticalknowledgeof comprehensivebudgetmanagement,andanalyzesthecurrentsituationofbudget managementinuniversitiesathomeandabroadandtheenlightenmentgainedfromit. Then,withtheexampleofSichuanCuniversity,theauthorpointsouttheproblemsand causesinthebudgetmanagementofCuniversity.Finally,inviewofthebudget managementproblemsinCuniversity,thesolutionandimprovementmeasuresare proposed. Thispaperfocusesontheimprovementmeasuresfromtheaspectsofbudget managementinformatizationandbudgetperformanceevaluation. Ontheonehand,throughtheestablishmentofacomprehensivebudget managementsysteminCuniversity,theuniversity'srevenueandexpenditureare includedinthesystem.Torealizethefunctionsofonlinebudgetdeclaration,online auditoffinancialplanningoffice,establishmentofrollingprojectlibrary,budgetsystem andaccountingsystem.Dowellinthewholeprocessofbudgetpreparation,budget execution,budgetcontrol,etc. Ontheotherhand,fromtheteachingperformance,scientificresearchperformance, financialperformanceandsocialbenefitperformanceasthestartingpointtodesigna ABSTRACT III newbudgetperformanceevaluationindexsystem,determinethecorresponding performanceevaluationindexweight.Thescientificbudgetperformanceevaluation indexsystemcanobtaineffectivebudgetperformanceevaluationresults,soastotruly improvetheenthusiasmofalldepartmentsandtheuseoffunds. Keywords:universityC，budgetmanagement，informatization,，performanceevaluation 目录 IV 目录 第一章绪论...................................................................................................................1 1.1研究背景.............................................................................................................1 1.2研究意义.............................................................................................................2 1.3研究思路.............................................................................................................2 1.3.1分析思路....................................................................................................2 1.3.2论文结构....................................................................................................3 1.4研究方法.............................................................................................................4 1.5创新与不足.........................................................................................................4 第二章全面预算管理理论及文献综述.........................................................................5 2.1全面预算管理的概念及主要内容.....................................................................5 2.1.1全面预算管理的概念...............................................................................5 2.1.2全面预算管理的主要内容.......................................................................5 2.2全面预算编制的方法.........................................................................................6 2.2.1固定预算法...............................................................................................6 2.2.2弹性预算法...............................................................................................6 2.2.3增量预算法...............................................................................................6 2.2.4零基预算法...............................................................................................6 2.2.5定期预算法...............................................................................................7 2.2.6滚动预算法...............................................................................................7 2.3全面预算管理的原则..........................................................................................7 2.3.1战略性原则...............................................................................................7 2.3.2效益优先的原则.......................................................................................7 2.3.3全员参与的原则.......................................................................................8 2.3.4权责平等的原则.......................................................................................8 2.3.5一切从实际出发的原则...........................................................................8 2.4文献综述.............................................................................................................8 2.4.1国外企业全面预算管理研究文献综述...................................................8 2.4.2我国企业全面预算管理研究文献综述...................................................9 2.4.3国外高校全面预算管理研究文献综述.................................................10 2.4.4我国高校全面预算管理研究文献综述.................................................10 目录 V 第三章国内外高校预算管理的现状及启示.............................................................12 3.1我国高校预算管理经历的四个阶段...............................................................12 3.1.1新中国成立之后至改革开放之前.........................................................12 3.1.2改革开放至财会改革之前.....................................................................12 3.1.390年代财会改革之后.............................................................................12 3.1.42000年之后.............................................................................................13 3.2我国高校预算管理的现状...............................................................................13 3.2.1预算编制的现状.....................................................................................13 3.2.2预算执行的现状........................................................................