摘要
职业学院预算管理是职业学院会计精细化管理的重要内容之一，它客观、真
实、合理的构建资金资源配置比例，是职业学院财务管理的重要组成部分。职业
学院预算管理所呈现出来的直面意义，直接关乎到学院的日常工作运转、资金合
理分配开支、资本性投入的目标实现。预算管理是各高等院院财务管理的关键核
心点，直接和间接地反映与影响了各职业学院事业发展的方向与办学规模。从另
一个角度来看，它既以货币形态体现了学院整年度的工作任务和工作计划，也是
各学院组织日常财务活动的依据。本文以某职业学院为例子，从该职业学院财务
预算管理存在的预算管理编制方法不合理、预算管理制度不健全、预算执行情况
不到位等方面的问题进行分析，在分析的基础上，提出了加强职业学院预算管理
的优化措施，其措施包括建立健全的预算管理制度、预算编制方法、加大预算执
行力度、完善预算管理考核体系等，这些问题的研究对办学资金的合理筹措、使
用、管控有直接的理论与实践指导意义

本文结合自身实际工作内容，从预算管理的角度，对 JTYZ 职业学院一味加大
自主办学力度而引起的资金分配不合理、款项落实不到位、预算形同虚设等问题，
进行分析，并提出了解决 JTYZ 职业学院财务预算管理问题的建议

本文的整体框架分为五部分，每部分内容如下：
第一部分绪论。简要描述职业学院财务预算管理研究背景、目的、国内外研
究现状及综述、内容、技术路线

第二部分 JTYZ 职业学院预算管理理论基础。对预算管理与之的概述、界定、
定义、及内容进行阐述

第三部分 JTYZ 职业学院财务预算管理的现状及其存在的问题。结合案例剖析
JTYZ 职业学院预算管理现状和预算管理存在的问题

第四部分完善 JTYZ 职业学院预算管理的建议。强化职业学院内部管理，建立
有效地内部控制体系和制度，优化预算的编制流程，建立和健全各级经济责任制
度，切实加强财务分析能力，构建预算责任体系

第五部分结论。加强完善预算管理的分析与评价体系，促使职业学院的预算
管理效果得到实际意义上的提升

本文从自身实际工作情况出发，在研究时还缺乏深度，不足之处，望谅解

关键词：职业学院，预算管理，内部管理体系II
Abstract
Abstract: the budget management of Higher Polytechnic colleges is one of the
important content of Higher Polytechnic Colleges accounting fine management, is an
important part of the financial management of higher Polytechnic Colleges. The budget
management of Higher Polytechnic Colleges show face significance, directly related to
the college&39;s day-to-day work, the rational allocation of funds expenditure, capital
expenditure is to achieve the goal is directly linked to budget. Management is the key
point of financial management in universities and colleges, and reflect the direct and
indirect effects of the higher Polytechnic College career development direction and
scale. From another point of view, it not only in monetary form reflects the school the
whole year&39;s work tasks and work plan, but also the school daily financial basis this
paper cites a Career Academy. In a Polytechnic College as an example, this article from
the Polytechnic College financial budget management of budget establishment method
is not reasonable, the budget management system is not sound, budget, implementation
issues such as analysis, on the basis of the analysis, put forward the optimization
measures of strengthening Polytechnic College budget management, the measures
include to establish and perfect the system of budget management, budgeting method,
increase the intensity of budget implementation, improve the assessment of the budget
management system, etc, the reasonable to raise funds from the study of these
problems, use and control has direct guiding significance to the theory and practice.
This paper combines the actual work content, from the angle of budget
management, to the JTYZ Polytechnic College blindly increase the autonomy of the
capital allocation unreasonable, the amount of money implementation is not in place,
the budget shape with the problem, and so on, and put forward the solution
JTYZ Polytechnic College financial budget management proposal.
The overall framework of this paper is divided into five parts, each part is as
follows:
The first part is the introduction, which briefly describes the background, purpose,
research status and review of domestic and foreign research on financial budget
management in Higher Polytechnic Colleges.III
The second part is the theoretical basis of the budget management of JTYZ
Polytechnic College, the budget management and the overview, definition, definition,
and content.
The third part is about the present situation and problems of the financial budget
management of JTYZ Polytechnic College.And this paper analyzes the present
situation of the budget management of JTYZ Polytechnic College and the problems of
budget management
The fourth part is to improve the JTYZ Polytechnic College budget
management in higher Polytechnic College, higher Polytechnic College to strengthen
internal management, establish effective internal control system and a system of
planning process of the budget, establish and improve the levels of economic
responsibility system, strengthen the ability of financial analysis, construction of budget
responsibility system.
The fifth part is the conclusion, to strengthen the analysis and evaluation system
of budget management, to promote the effectiveness of the budget management of
Higher Polytechnic Colleges.
In this paper, based on their actual work, the lack of depth in the study,
deficiencies, hope understanding.
Key words: The higher Polytechnic College, budget management, internal
management systemIV
目 录
第 1 章 绪论 ...1
1.1 研究的背景 1
1.2 研究的目的和意义.......2
1.3 国内外研究综述 ........3
1.3.1 国内研究现状 3
1.3.2 国外研究现状 6
1.3.3 国外研究现状综述 ........7
1.4 研究的主要内容 ........8
1.5 研究的方法、路线、目标.8
1.5.1 拟解决的关键技术及研究方法 ..........8
1.5.2 技术路线 ....9
1.5.3 预期达到的目标 .........11
第 2 章 职业学院预算管理理论基础.......12
2.1 预算管理的概述 .......12
2.1.1 预算管理的界定.........12
2.1.2 预算管理的特点.........12
2.1.3 预算管理的内容.........13
2.1.4 预算管理的内部控制理论.15
2.2 职业学院预算管理概述..16
2.2.1 职业学院预算管理的界定..16
2.2.2 职业学院预算管理的特点..16
2.2.3 职业学院预算管理的作用..18
2.2.4 职业学院预算管理的内容..20
第 3 章 JTYZ 职业学院财务预算管理的现状及其存在的问题 ..........23
3.1 JTYZ 职业学院财务预算管理现状 .....23
3.1.1 JTYZ 职业学院概况 ......23
3.1.2 JTYZ 职业学院预算管理的组织机构 ....24
3.1.3 JTYZ 职业学院预算的编制流程 ........25
3.1.4 JTYZ 职业学院预算的机制 26V
3.1.5 JTYZ 职业学院预算管理现状 ..........27
3.2 JTYZ 职业学院财务预算管理存在问题及分析 .......33
3.2.1 预算管理编制方法不准确.33
3.2.2 预算执行控制不力.......35
3.2.3 预算管理的参与度不够、观念淡薄.....36
3.2.4 资金的使用缺乏计划性...37
3.2.5 内部控制制度不健全、会计监督不力...37
3.2.6 财务认识、分析工作薄弱.38
3.2.7 预算管理组织体系不健全.38
3.2.8 财务预算管理的约束力度不够、体制本身存在缺陷...40
第 4 章 完善 JTYZ 职业学院预算管理的建议41
4.1 加强科学预算，实现真正的预算管理 ..........
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