高校全面預算框架體系研究.pdf

1、河北農業(yè)大學碩士學位論文高校全面預算框架體系研究姓名：陳皓申請學位級別：碩士專業(yè)：產業(yè)經濟學指導教師：王建忠20111203AResearchontheSystemofUniversityOverallBudgetName：ChertHaoTutor：WangJianzhongMajor：IndustrialEconomicsAbstractHighereducationwhichplaysadominatingroleinthedev

2、elopmentofhumanresourceandscienceandtechnologyhasmuchimpactonthelongtermdevelopmentstrategyofthecountryandherpeopleTherefore，everynationintheworldattachesgreatimportancetothedevelopmentofhighereducationThecontradictionbe

3、tweenalackofeducationalfundandanincreasing_demandofcapitalisauniversalchallengetothecauseofhighereducationofallnationsintheworldThestartingpointofexploringawayoutistofigureouthowtomakebestuseofandbetterallocatethelimited

4、capitalHowevermanyproblemsanddeficienciesstillexistinthecurrentuniversitybudgetmanagement，suchasthecontradictionbetweenlimitedsourcesofincomeandunlimitedspendingandthecontradictionbetweenthecapitalshortageandtheextravaga

5、nceofdailyspendingTherefore，inordertoadapttotherapiddevelopmentofhighereducation，itisimperativeteformitsinvestmentsystem，achievebalanceofitsrevenueandexpenditureinfinancialmanagementandintroducescientificoverallbudgetman

6、agementtoalluniversitiesAndestablishingascientificoverallbudgetsystemisthebasisaswellasthetoppriorityoftheimplementationofcomprehensivebudgetmanagementThisarticlehassixchaptersincludingtheintroductioncontent：chapteroneex

7、ploresthebackgroundandsignificanceofresearchoncollegebudgetmanagementandidentifiesresearchtopicsItcitesastudyonthesubjectofthemaindocumentandgivestheresearchflameofcontentofthisarticle，whichismoreclearandconcisedescripti

8、onoftheresearchonthisarticleChaptertwo：First，itdescribestheapplicationanddevelopmentofcomprehensivebudgetmanagementofenterprisesSecond，itdiscussesresearchonenterprisebudgeting，enterprisebudgetingmethodsincludingfixedbudg

9、etandflexiblebudgetlawOnceagainitleadstoafocusonthecorecontentofthestudyontheapplicationofcomprehensivebudgetmanagementincollegesanduniversitiesChapterthree：basedontheanalysisofuniversities’budgetproblems，itdiscussesbudg

10、etinEnterprisebudgetapplicationmanagement，exploreshealthydevelopmentofcomprehensivebudgetinhighereducationwhichmadegreatcontributions，andintroducesadvancedmanagementmodeinuniversitieswiththeexpectationofprovidingausefulr

11、eferenceforOurUniversitystudyonthecomprehensivebudgetThefourthchaptermainlycitestheimplementationofthefinancialbudgetincollegesanduniversitiesintheUnitedStates，Australia，NewZealand，theUnitedKingdomandotherEuropeanpowersT