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Research On The Budget Implementation Of AB University

Posted on:2016-09-26Degree:MasterType:Thesis
Country:ChinaCandidate:Y X PanFull Text:PDF
GTID:2349330488471894Subject:Accounting
Abstract/Summary:PDF Full Text Request
Budget execution is a key to achieve budget task and also the central link of the whole budget management, which directly affects the financial position and long-term development. The current reform of the budget management in AB university has made certain achievements such as optimizing the structure of expenditure in education and scientific research, accelerating the progress of budget execution, budget supervision and enhancing the level of performance management. However, there were some problems of AB university in the budget implementation which needed to be solved by further studied and discussed for those problems has decreased the financial capital operation efficiency.In order to focus on the improvement of the budget implementation in AB university, this thesis mainly applies the public finance theory, the comprehensive budget management theory and control theory, etc., apply some methods such as the case study and field survey, combine theoretical analysis and empirical research, quantitative analysis and qualitative analysis and get the information through the literature collection and data collection methods. This paper based on the social, economic conditions and the main research results and the method of AB university budget implementation, it can be found that the problem of the execution gradation of the budget such as uneven development, somewhat opaque and low quality and so on by analyzing the budget execution management model, the relevant systems of the budget execution and the budget execution process. Combined the above theoretical analysis with the summation of practical experience, it is necessary to improve the budget management of AB university with a comprehensive budget management model and sound and systems of budget execution analysis, monitoring, evaluation and multi-dimension standard budget execution process, which makes the budget implementation more standardized and the fund utilization more efficient of the future AB university, and push forward the reform of China's financial system. These suggestions also provide reference for other colleges and universities to improve the budget management.
Keywords/Search Tags:AB university, Budget execution, Strategy oriented, Execution control, Performance analysis
PDF Full Text Request
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