由于民办教育经费来源显著地区别于公办院校，如何在有限的财务约束下，
实现教育经费的有效配置，这不仅关系到民办高校是否持续经营发展，甚至关系
到中国民办教育能否健康发展。而高校预算管理则是有效配置教育资源的管理工
具，但是现阶段我国民办高校由于成立时间短，规模较小，学校的预算管理制度
并不完善。因此本文通过对我国民办高校预算管理现状进行分析总结出当前我国
民办高校预算管理存在的问题，然后结合吉林省著名民办大学-GH 大学的实际情
况，基于全面预算管理的思想，构建我国民办高校预算管理的体系。
本文基于我国民办高校预算管理的现状，结合本人的民办高校管理的实践经
验，通过对民办高校预算管理体系的研究，提出与民办高校战略相结合的全面预
算管理体系，具有重要的意义。
本文按“提出问题、分析问题、解决问题”的思路，首先阐明本题研究的意
义和必要性，其次通过分析和借鉴前人己有的研究成果，在进行典型调查的基础
上，综合运用定性分析和对比分析等方法，提出我国民办高校财务预算管理之中
存在的问题，针对存在的问题提出优化预算管理的方法，建立系统的民办高校财
务预算编制、执行、管理和评价体系。主要研究内容分为七大部分：
第一，绪论部分对民办高校预算管理的相关核心概念进行界定，并在基础上
理出对此问题研究的相关成果和思路，然后找到本文的研究切入点和研究重点。
主要包括研究背景和意义，国内外文献综述，本文的主要研究内容、研究思路、
所采用的研究方法以及可能的创新之处。
第二，为了构建适合民办高校预算管理体系，在本部分重点强调了预算、预
算管理和全面预算管理的概念；再次基础上总结了当前全面预算管理的体系，主
要分为组织体系和运行体系；然后分析了高校实施全面预算管理的好处；最后对
本文有支撑作用的相关理论进行了总结，主要包括委托代理理论和财务控制理
论。
第三，对国内民办高校预算管理体系的现状分析。本部分将研究视角着眼于
当前我国民办高校财务管理体制的现状，分析在这样的财务管理体制下，民办高II
校预算管理的编制，执行和调整情况；并进一步分析民办高校资金来源与支出分
析，最后总结出民办高校预算管理体系现状分析，为后面提出全面预算管理奠定
基础。
第四，对 GH 大学预算管理体系现状进行分析，明确其存在的问题。本部分
以 GH 大学为例，从 GH 大学基本情况，内部管理体制，财务管理体制，预算编
制方法，预算编制内容，预算执行情况几个方面对其现状进行了分析，并总结了
当前 GH 大学财务预算管理存在的问题。
第五，对 GH 大学现有的财务预算效率展开评价，在本部分我们采用了随机
前沿分析方法，基于 GH 大学 2010-2011 年两年的数据对各教学院财务预算执行
效率进行了定量评价。
第六，GH 大学全面预算管理体系的构建与优化。本部分是全文的重点，旨
在通过前面现状的分析总结出当前 GH 预算管理的特点和问题，然后结合 GH 大
学的实际，构建了全面预算管理体系。主要包括全面预算管理概述，全面预算管
理的组织体系，全面预算的目标， 民办高校收入预算及编制，资本支出预算及
编制，财务预算以及预算执行与控制。
最后，研究结论。作为全文的结尾章节，本部分首先总结了研究结论，并提
出了相关的对策建议。
关键词：
预算管理，民办高校，管理体系，预算效率
III
Abstract
Research on Budget Management System of GH College
Private higher educational intuitions play an important role in China&39;s higher
education, as an independent economic subject, they completely depend on their
own to raise money, so that ,on the one hand, they can realize the education system,
running mechanism, investment main body and the diversification of financing
channels, and make up for the lack of investment in higher education to increase the
supply of higher education resources, alleviate the country&39;s fiscal pressure, provides
more opportunities for college ,on the other hand, they can alleviate the pressure of
the college entrance examination entrance.
Due to private education funding significantly different from public colleges and
universities, how to in limited financial constraints, to achieve the effective allocation
of education funds, which not only relates to whether the private colleges continued
operation and development, even relates to the Chinese private education can develop
healthily. Budget management is the efficient allocation of education resources in
colleges and universities management tool, but due to the present stage our country
private colleges set up time is short, small in size, the school&39;s budget management
system is not perfect. Therefore this article through to our country private colleges
budget management present situation analysis summarized the current problem of
private colleges budget management in our country, and then combined with the
actual situation of Jilin province famous private university - university of GH, based
on the idea of comprehensive budget management, build private colleges budget
management system in our country.
This article is based on the present situation of the private colleges budget
management in our country, combining the practice of my private colleges
management experience, based on the research of the private colleges budget
management system, put forward and the strategy of combining the non-governmental
university comprehensive budget management system, has the vital significance.
In this paper, according to ask questions, analyze and solve problems, first
explains the significance and necessity of research on ontology, secondly by
analyzing and reference has been some research results, on the basis of typical
investigation, comprehensive using the method of qualitative analysis andIV
comparative analysis, put forward the problems existing in the management of private
colleges in our country financial budget, budget management optimization method is
put forward for the existing problems, establish a system of private colleges and
universities financial budgeting, implementation, management and evaluation system.
The main research content is divided into six parts:
First, the introduction part: the private colleges budget management of the
relevant defining the core concepts, and on the basis of sorting out the related research
results of this issue and train of thought, and then find the breakthrough point and
focus of this study. Mainly includes the research background and significance,
literature review at home and abroad, the main research contents, research ideas,
research methods and possible innovation adopted by the place.
Second, it is the present situation of the domestic private colleges’ budget
management system analysis. This part will study perspective focuses on the current
financial management system of private colleges in our country the status quo,
analysis in the financial management system, the private colleges budget management,
execution and adjustment; And further analysis of private colleges capital source and
expenditure analysis, finally come to the conclusion that private colleges budget
management system present situation analysis, put forward comprehensive budget
management to lay the foundation for later.
Third, it is GH college comprehensive budget management system construction,
operation and evaluation. According to the fourth part construct the comprehensive
budget management system, the performance of private colleges in our country With
GH college as an example, this part constructs the comprehensive budget
management system, and from two aspects of budget management performance
evaluation: one is from the school overall level, investigating the performance of the
budget management; from the functions and the teaching unit level, investigating the
budget performance of each subsystem.
Fourth, the university of GH efficiency evaluation, the existing financial budget
in this part we use the stochastic frontier analysis method, based on GH university two
years from 2010 to 2011 da
==>>