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Financial Budget Management Status And Optimization Of C Higher Vocational College

Posted on:2013-01-22Degree:MasterType:Thesis
Country:ChinaCandidate:C Y ZhangFull Text:PDF
GTID:2217330371495862Subject:Business Administration
Abstract/Summary:PDF Full Text Request
Budget management is a very important part of the fund management of vocational colleges; the effect of budget management has a direct impact to the normal operation of the college, the major issues of economic work, and long-term and short-term goal. For C higher vocational colleges as example, the paper starts with the analysis of budget management methods, uses positive law to analyze the current situation and existing problems of the budget management of the C-vocational colleges, and targeted measures and recommendations are proposed. The paper has important theoretical significance and direct practical guidance value to strengthen the budget management of vocational colleges, and to reasonable financing, distribution, use of school funds.The idea in the paper, is:asking questions, analyzing problems and then solving the problem. First the paper briefly clarifies the significance and necessity of this study, followed on the basis of the typical survey, combined with analysis of existing research results on the previous study, applying a series of methods, mainly qualitative classification and comparative analysis, points out the problems in the budget management of the C-vocational colleges, and analyzes the reasons, and proposes solutions in order to establish the budget preparation, implementation, and evaluation system.The content of this paper has four chapters, each chapter content and ideas are as follows:The first chapter, is introduction, briefly discuss the purpose of the study of articles, research content, research methods and research framework of this article.The second chapter is current situation in the domestic and foreign budget management, mainly summarizes and learns the previous existing research results from the related concept of budget management.The third chapter is situation and analysis of C higher vocational college's budget management. By Analyzing, there are a series of problems in currently running of budget management in C higher vocational colleges, that is the various departments are not enough involvement of the budget management, the concept is weak; method of budgeting is not science, and budgeting of the project is not complete; budget execution is arbitrarily adjusted; capital efficiency evaluation is lack.Finally, the paper uses optimize research to budget management in the C-vocational colleges. Through the above analysis of the problem and the reasons, the targeted optimization measures and recommendations are proposed. Firstly scientific and rational planning of budgeting should be carried out, the annual financial budget is key to strengthening budget management, which can be drawn to the importance of budgeting; and budget execution and control should be strengthened, budget execution process must be implemented, and maximizing benefits with the limited funds; the analysis and evaluation of the budget should be strengthened, a complete set of budget evaluation system should be created, mainly to evaluate the budget performance. The paper has the strong theoretical and practical operation in order to facilitate budget management effectiveness of the vocational colleges to really improve.From the final results of this paper, the intention of writing of this thesis has been fully reflected in this study, the results have very important theoretical and practical guiding significance for the improvement of vocational colleges financial budget level, fundamentally improves the effect of the budget management of the vocational schools. Of course, due to the limitations of the personal knowledge structure, in the study, a little powerless to understand the depth in the budget management, so this article also has some inadequacies.
Keywords/Search Tags:Budget Management, Budget Preparation, Vocational Colleges, PerformanceEvaluation
PDF Full Text Request
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