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MBA毕业论文_于战略地图的A民办高校预算管理优化研究PDF

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I 摘要 近年来,在教育领域最受到关注的话题便是教育改革,而各民办高校也在此过程 中进行着教学模式以及管理制度等各个方面的整改。在我国,民办高校从改革开放开 始至今已经发展了40余年,多年发展中在数量与学校规模上均实现了快速增长,而 办学水平也越来越获取到社会公众的认可。当前,民办高校已经成为国内高等教育中 不可缺少的一个重要构成部分。但是,在民办高校的经营发展中也面临着诸多的问题, 包括经费不足、收费金额过高、债务压力较大等;同时现阶段多数民办高校的预算管 理还没有形成完整的体系,随着高校扩招力度的加大,预算管理上凸显出来的一系列 问题,逐步增加了民办高校的经济压力。 民办高校在越来越大的压力下,只有将有限的收入投入到长远的发展中,才能够 为可持续发展提供基础保障,同时也迎合了内涵式教育发展的要求。从民办高校多年 发展历程的分析来看,预算管理属于各高校内部资源配置、控制、考核的有效工具, 对于提升高校内部财务管理水平以及资金利用率具有着重要影响。当前,多数民办高 校在预算管理上均存在着不同程度的问题,包括缺乏预算结果的评价、缺乏完善的管 理模式等。预算管理系列问题的存在,直接影响了民办高校的财务管理效果,同时民 办高校的经营效益以及可持续发展战略目标的实现也受到间接影响。为此,各民办高 校有必要采取有效手段促进预算管理的优化,为办学效率及质量的提升提供保障。 本文将民办高校的预算管理作为方向,对民办高校预算管理引入战略地图的可行 性进行了分析。以A民办高校为例,通过实地调研,了解了高校预算管理的现状, 认为预算的目标存在短期化、编制与实际脱节、执行力度不够、控制水平有待提高以 及考评过于简单等问题。经进一步分析,证实出现以上预算管理问题的原因包括预算 目标与高校发展战略缺乏关联度,预算编制未建立在实际业务情况上,预算执行偏离 绩效目标、缺乏全面监督、预算绩效考评体系缺乏对策等。综合以上问题,将战略地 图引入到高校预算管理中,进行了优化设计。最后,提出了基于战略地图的A民办 高校预算管理的保障对策。开展以上问题的研究,并提出具有针对性的改进建议,对 于A民办高校未来财务水平的提升具有参考价值,对于其他高校的预算管理工作开 展也具有借鉴意义。 关键词:战略地图;民办高校;预算管理 Abstract III Abstract Inrecentyears,themostconcernedtopicinthefieldofeducationisthereformof education.Inthisprocess,privatecollegesanduniversitiesarecarryingoutthereformof teachingmodeandmanagementsystem.Inourcountry,privatecollegesanduniversities havedevelopedformorethan40yearssincethebeginningofreformandopeningup.In manyyearsofdevelopment,thenumberandscaleofschoolshaveachievedrapidgrowth, andthelevelofrunningschoolshasbeenincreasinglyrecognizedbythepublic.Atpresent, privatecollegesanduniversitieshavebecomeanindispensablepartofhighereducationin China.However,intheoperationanddevelopmentofprivatecollegesanduniversities, therearealsomanyproblems,includinginsufficientfunds,excessivefees,greaterdebt pressureandsoon.Atthesametime,thebudgetmanagementofmostprivatecollegesand universitieshasnotyetformedacompletesystem,withtheincreaseofenrollment expansionincollegesanduniversities,aseriesofproblemsinbudgetmanagementhave graduallyincreasedtheeconomicpressureofprivatecollegesanduniversities. Undertheincreasingpressure,privatecollegesanduniversitiescanprovidebasic guaranteeforsustainabledevelopmentonlybyinvestinglimitedincomeinlong-term development,atthesametime,italsocaterstotherequirementsofthedevelopmentof connotativeeducation.Fromtheanalysisofprivatecollegesanduniversities’development formanyyears,budgetmanagementisaneffectivetoolfortheallocation,controland assessmentofinternalresourcesincollegesanduniversities,whichhasanimportant impactonimprovingthelevelofinternalfinancialmanagementandthecapitalutilization rateincollegesanduniversities.Uptillnow,mostprivatecollegesanduniversitieshave differentdegreesofproblemsinbudgetmanagement,includinglackofevaluationof budgetresults,lackofperfectmanagementmodel,etc.Theexistenceofaseriesof problemsofbudgetmanagementhasadirectimpactonthefinancialmanagementeffectof privatecollegesanduniversities.Atthesametime,theoperationalefficiencyofprivate collegesanduniversitiesandtherealizationofthestrategicgoalofsustainable developmenthavealsobeenindirectlyaffected.Therefore,itisnecessaryforprivate collegesanduniversitiestopromotetheoptimizationofbudgetmanagementthroughthe applicationofeffectivemeans,soastoprovideguaranteefortheimprovementof school-runningefficiencyandquality. 重庆理工大学硕士学位论文 IV Thispapertakesthebudgetmanagementofprivatecollegesanduniversitiesasthe direction,andanalysesthefeasibilityofintroducingthebudgetmanagementofprivate collegesanduniversitiesintothestrategicmap.Then,takingAprivatecollegeasan example,throughthefieldstudyofitsbudgetmanagementstatus,itconcludesthatthere aresomeproblems,suchasshort-termbudgetobjectives,deviationbetweenbudget preparationandactualsituation,insufficientbudgetimplementation,levelofbudget controltobeimproved,andtheevaluationofbudgetimplementationistoosimple. Throughfurtheranalysis,itisconfirmedthatthereasonsfortheabovebudgetmanagement problemsincludethelackofcorrelationbetweenbudgetobjectivesanduniversity developmentstrategies,theinabilitytooptimizetheallocationofresources,lackofbudget preparationbasedonactualbusinessconditions,deviationfrombudgetimplementation andperformanceobjectives,lackofcomprehensivesupervision,lackofcountermeasures forbudgetperformanceevaluationsystem.Tosumuptheaboveproblems,thestrategic mapisintroducedintothefield,andtheoptimizationdesigniscarriedout.Finally,the paperputsforwardtheguaranteecountermeasuresofbudgetmanagementinAprivate collegeunderthestrategicmap.Tocarryouttheresearchontheaboveproblemsandput forwardpertinentsuggestionsforimprovementisofreferencevalueforthefuture improvementoffinanciallevelofAprivatecollege,andalsohasreferencesignificancefor thebudgetmanagementworkofothercollegesanduniversities. Keywords:Strategicmap;Privatecollegesanduniversities;Budgetmanagement 目录 V 目录 摘要..............................................................................................................I Abstract.................................................................................................III 1绪论.......................................................................................................1 1.1研究背景和意义..........................................................................................1 1.1.1研究背景............................................................................................................1 1.1.2研究意义............................................................................................................2 1.2国内外研究概述..........................................................................................2 1.2.1关于高校办学成本管理的研究........................................................................2 1.2.2关于预算管理的研究........................................................................................3 1.2.3关于战略地图在预算管理中的应用................................................................4 1.2.4文献述评............................................................................................................5 1.3研究内容和方法..........................................................................................5 1.3.1研究内容............................................................................................................5 1.3.2研究方法............................................................................................................7 2理论基础...............................................................................................9 2.1预算管理......................................................................................................9 2.1.1概念....................................................................................................................9 2.1.2预算编制的方法................................................................................................9 2.2平衡记分卡................................................................................................10 2.2.1平衡记分卡的发展..........................................................................................10 2.2.2平衡记分卡的内容..........................................................