I 摘要 民办学院由社会力量兴办，完善了高校在教育服务中的供给，推动了教育现代化 进程和经济社会的发展。由于资金来源渠道有限，办学条件资源有限，这就使民办学 院能够精细预算指标，合理有效的配置资源，能健康地进行滚动发展，在具体的预算 管理中成为迫在眉睫的需求。 本文基于这一点，以SXA民办学院作为研究对象，采用文献分析法、比较分析法、 理论联系实际法，针对该学院的预算管理体系问题展开研究，同时，结合预算管理的 相关的理论对SXA民办学院预算管理的现状进行了调查研究，通过调查分析归纳总结 了SXA民办学院预算管理的问题主要是：组织机构范围界定不清晰；预算编制方法不 科学、人员专业不足；预算执行效率低、随意性强；信息不对称，未形成预算指导核 算的意识；监督机制流于形式，奖惩机制缺失。导致这些问题的原因主要是：预算管 理水平不高、评估编制不科学、预算管理执行力度不够、预算信息沟通不及时、预算 监督力度薄弱。最后，本文针对SXA民办学院预算管理的问题和原因提出了相应的解 决对策和建议，主要包括预算管理组织机构、预算编制、执行、控制和考核等五个方 面。同时以SXA民办学院支出管理为例进行了模拟分析，并且提出了保障性的措施， 通过本文的分析和研究可以看出，SXA民办学院的预算管理体系还存在一定的问 题，因此，为了使得学校的资源能够合理分配，改善收入来源渠道的局限性，企业家 们迫切需求根据学院的特点，结合自身企业的发展规划，针对民办学院的自身教育资 源建立一套适合其发展的预算体系。同时也希望通过文本的研究能为SXA民办学院解 决现有预算体系的问题提供一定的解决思路，也能够在一定程度上为我国民办院校预 算管理起到一定的借鉴作用。 关键词：民办学院；预算管理；优化研究 ABSTRACT III ABSTRACT Private colleges were established by social forces, which improved the supply of educational services for colleges and universities, and promoted the modernization of education and the development of economic society. Due to limited funding sources and limited resources for running schools, private colleges can fine-tune budget indicators, allocate resources rationally and effectively, and be able to carry out healthy rolling development, which has become an urgent need in specific budget management. Based on this point, this paper takes SXA private college as the research object, adopts literature analysis, comparative analysis, and theory-to-practice method to study the budget management system of the college. At the same time, it combines the relevant theories of budget management on SXA private college. The current situation of college budget management has been investigated and researched, and the problems of SXA private college budget management are summarized through investigation and analysis. The main problems of SXA private college budget management are: unclear definition of organizational structure; unscientific budgeting methods and insufficient staff expertise; low efficiency and randomness of budget execution Strong; information is asymmetry, and there is no awareness of budget guidance and accounting; the supervision mechanism is mere formality, and the reward and punishment mechanism is lacking. The main reasons for these problems are: poor budget management, unscientific evaluation preparation, insufficient budget management implementation, untimely communication of budget information, and weak budget supervision. Finally, this article puts forward corresponding solutions and suggestions for the problems and reasons of SXA private college budget management, mainly including five aspects of budget management organization, budget preparation, execution, control and assessment. At the same time, a simulation analysis was carried out using SXA private college expenditure management as an example, and safeguard measures were proposed. Through the analysis and research of this article, it can be seen that there are still some problems in the budget management system of SXA private colleges. Therefore, in order to make the school’s resources to be reasonably allocated and to improve the limitations of income sources, entrepreneurs urgently need to follow the college’s Characteristics, combined with the development plan of its own enterprise, establish a budget system suitable for the development of private colleges based on their own educational resources. At the same time, it is hoped that the textual research can provide some solutions for SXA 西北农林科技大学硕士学位论文 IV private colleges to solve the problems of the existing budget system, and to a certain extent can also play a certain reference role for the budget management of private colleges in my country. KEY WORDS: Private colleges; Budget management; Optimization research 目 录 V 目 录 摘要 ............... I ABSTRACT .............................. III 第一章 导论 ............................. 1 1.1 研究背景 ........................... 1 1.2研究目的及意义 ............... 2 1.2.1研究目的 ..................... 2 1.2.2研究意义 ..................... 2 1.3 国内外研究动态 ............... 3 1.3.1 国外研究综述 ............ 3 1.3.2 国内研究综述 ............ 4 1.3.3 简要评述 .................... 9 1.4研究思路 ........................... 9 1.5研究内容 ........................... 9 1.6研究方法 ......................... 10 1.7创新点 ............................. 10 第二章 相关概念及基本理论 .............................. 11 2.1学院预算管理概念 ......... 11 2.2学院预算管理体系 ......... 11 2.2.1预算编制的原则 ....... 11 2.2.2预算编制的程序 ....... 12 2.2.3预算项目的类型 ....... 12 2.2.4预算编制的方法 ....... 13 2.2.5预算管理的内容 ....... 13 2.3预算管理成熟度模型理论 ............................ 15 2.4 预算管理相关理论 ......... 17 2.4.1 预算管理理论 .......... 17 2.4.2 全面预算概述 .......... 17 第三章 SXA学院预算管理现状及问题分析 ....... 19 3.1 SXA学院预算管理现状 . 19 西北农林科技大学硕士学位论文 VI 3.1.1 SXA学院概况 .......... 19 3.1.2 SXA学院组织机构 .. 19 3.1.3 SXA学院预算编制 .. 20 3.1.4 SXA学院预算的编制程序 ..................... 21 3.1.5 SXA学院预算执行 .. 22 3.1.6 SXA学院预算考评 .. 23 3.2 SXA学院预算管理存在的问题 .................... 23 3.2.1 SXA学院预算管理体系成熟度分析 ..... 23 3.2.2 SXA学院预算管理体系分析 ................. 25 3.2.3 SXA学院预算管理体系存在的问题 ..... 26 3.3 SXA学院预算管理问题的原因分析 ............ 28 3.3.1预算管理水平不高 ... 28 3.3.2评估编制不科学 ....... 28 3.3.3预算管理执行力度不够 .......................... 29 3.3.4预算信息沟通不及时 .............................. 29 3.3.5预算监督力度薄弱 ... 30 第四章 SXA学院预算管理体系优化方案 ........... 31 4.1设置预算管理组织机构、明确预算目标 .... 31 4.1.1设置预算管理组织机构 .......................... 31 4.1.2明确预算目标 ........... 32 4.2科学编制预算 ................. 33 4.2.1预算编制的原则 ....... 33 4.2.2夯实预算编制基础 ... 34 4.2.3设立合理的预算项目 .............................. 35 4.2.4改善预算编制方法 ... 35 4.2.5适当调整预算编制时间 .......................... 36 4.2.6 SXA学院预算编制模拟 ......................... 36 4.3严格执行预算 ................. 40 4.3.1各预算部门定期汇报预算执行情况 ...... 40 4.3.2关注各预算部门的预算差异分析 .......... 40 4.3.3及时对各预算部门做出预警机制 .......... 40 4.3.4学院预算分析流程设计 .......................... 40 4.4控制预算调整 ................. 42 目 录 VII 4.4.1确保预算的权威性 ... 42 4.4.2做好预算差异分析 ... 42 4.4.3控制各预算部门的预算调整 .................. 42 4.4.4学院预算调整流程设计 .......................... 42 4.5建立有效的考核机制 ..... 43 4.5.1明确预算考核主体和考核对象 .............. 44 4.5.2设计预算考核指标 ... 44 4.5.3落实预算考核结果 ... 44 4.5.4学院预算考核管理流程设计 .................. 44 第五章 完善SXA学院预算管理体系的相关保障措施 ..................... 46 5.1提高预算管理水平 ......... 46 5.2加快学院会计制度改革 . 46 5.3促进预算管理机制的完善 ............................ 47 5.4建立顺畅的信息沟通系统 ............................ 47 5.5完善预算执行的全面监督 ............................ 47 5.6将预算管理工作与各部门的考核和奖惩相结合 ....................... 48 第六章 总结 ............................. 49