进入二十一世纪，国内外高校在人才、资金等方面的竞争越来越激烈。由于资源 的稀缺性，使得预算管理的重要作用日益凸显出来。通过科学合理的预算，有助于各 高校将有限的资源合理地分配至重点扶植学科；也有助于各高校统筹资源，将资源合 理分配至各行政部门和各院系，实现资源的统筹规划以及各部门之间的密切联系。另 外，高校当前的资金来源中，除了传统的财政拨款外，其他类型的筹资方式也逐渐增 多起来。与传统的校级一级预算管理模式相比，校院两级预算管理模式以“统一领导、 分级管理”为核心，可以实现财务管理的重心由学校下移到学院，学院除了承担传统 的教学任务外，也承担起了更多综合管理的职能。在新的时代背景下，校院两级预算 管理模式的优势也逐渐显现出来。 论文在对国内外相关文献梳理的基础上，以委托代理理论和新公共管理理论为基 础，对QM大学的基本情况和校院两级预算管理模式的基本情况进行阐述，通过对 QM大学预算实际执行情况的分析，归纳出QM大学的整体预算与中长期战略偏离、 校院两级预算管理协调相对缺乏、院级预算编制参与度较低、校院两级预算控制力度 不足和校院两级缺少科学的预算绩效评价体系等五个方面问题。为解决QM大学预算 管理中存在的问题，论文从明确QM大学战略目标入手，绘制QM大学的战略地图， 构建基于战略导向的校院两级预算管理体系，并从校院两级预算的编制、执行、控制、 评价、激励设计了完整的应用程序。最后提出保障以战略为导向的校院两级预算管理 运行的措施。 关键词：QM大学；战略导向；预算管理；校院两级 东北石油大学MBA学位论文 II Research on the Optimization of Two-level Budget Management of QM University Based on Strategic Orientation ABSTRACT In the 21st century, domestic and foreign universities have become increasingly competitive in terms of talents and capital. Due to the scarcity of resources, the important role of budget management has become increasingly prominent. Through scientific and reasonable budgets, it helps universities to allocate limited resources to key supporting disciplines reasonably; it also helps universities to coordinate resources and allocate resources to administrative and sub-ordinated departments to achieve overall planning of resources and the close contact between various departments. In addition, in the current funding sources of universities, apart from the traditional financial appropriation, other types of financing methods have gradually increased. Compared with the traditional school-level budget management model, the school and college level budget management model take "unified leadership and hierarchical management" as the core, which can realize the focus of financial management from the school to the college. In addition to the traditional teaching, it also assumed more comprehensive management functions rather than the teaching activities. In the context of the new era, the advantages of the two-level budget management model of the school and college have gradually emerged. On the basis of sorting out the relevant research on budget management at home and abroad, this thesis expounds the basic situation of QM University and the situation of budget management at the school and college level based on the principal-agent theory and the new public management theory. The analysis of the annual budget implementation shows that there is a deviation from the overall budget of the QM University budget and the mid-to-long-term strategy, the lack of coordination of budget management at the two levels of the college, the low participation in the preparation of the budget of the college, the insufficient control of the budget at the two levels of the college, the two levels of the college lack the scientific budget performance evaluation system. In order to solve the problems in QM University ’s budget management, this thesis starts with clearing QM University ’s strategic objectives, drawing a QM University ’s strategic map, building a two-level budget management system based on the strategic orientation, and from budget preparation, execution, control, Evaluate and motivate the design of a complete application execution program. Finally, it puts forward mechanisms and measures to guarantee the 东北石油大学MBA学位论文 III implementation of strategic-oriented budget management at two levels. Key Words: QM university; Strategic orientation; Budget management; School and collegelevel 目 录 IV 目 录 摘要 .................................................................................................................................... I ABSTRACT .......................................................................................................................... II 第1章 绪 论 ....................................................................................................................... 1 1.1 研究背景与研究意义 ............................................................................................... 1 1.1.1 研究背景 ....................................................................................................... 1 1.1.2 研究意义 ....................................................................................................... 2 1.2 国内外研究现状 ...................................................................................................... 2 1.2.1 国外研究现状................................................................................................ 2 1.2.2 国内研究现状................................................................................................ 4 1.2.3 研究现状评价................................................................................................ 6 1.3 研究内容与研究思路 ............................................................................................... 7 1.3.1 研究内容 ....................................................................................................... 7 1.3.2 研究思路 ....................................................................................................... 7 1.4 研究方法 .................................................................................................................. 8 第2章 相关概念与基本理论................................................................................................ 9 2.1 预算管理的概述 ...................................................................................................... 9 2.1.1 预算管理的含义 ............................................................................................ 9 2.1.2 预算管理的特征 ............................................................................................ 9 2.1.3 预算管理的作用 .......................................................................................... 10 2.1.4 预算编制的方法 .......................................................................................... 10 2.2 高校预算管理概述 ................................................................................................ 11 2.2.1 高校预算管理的概念 .................................................................................. 11 2.2.2 校院两级预算管理模式 .............................................................................. 12 2.3 战略管理与高校预算管理 ..................................................................................... 12 2.3.1 战略管理 ..................................................................................................... 12 2.3.2 战略管理在高校预算管理中的应用 ........................................................... 13 2.4 预算管理的基本理论 ............................................................................................. 13 2.4.1 委托代理理论.............................................................................................. 13 2.4.2 新公共管理理论 .......................................................................................... 14 2.5 本章小结 ................................................................................................................ 15 第3章 QM大学校院两级预算管理现状及问题分析 ........................................................ 16 东北石油大学MBA学位论文 V 3.1 QM大学的基本情况 .............................................................................