随着预算管理在国内的普及推广，越来越多的企业特别是大中型企业使用预 算管理的程度越来越高。且随着运用的普及和深入，预算管理的功能和作用也更 为全面，从只能起到基础的调节功能慢慢地发展为甚至能够将其作用扩充到运行 核心及发展战略。一般来说，大中型企业对于预算管理的需求更为强烈，往往也 能够配置较为齐全的资源来帮助预算管理的真正执行，随着A教育培训机构经营 规模的不断扩大，企业经营对内部管理特别是财务管理的要求也日益增高，在不 断竞争的市场环境中，如何将预算管理与公司实际现状相结合，带动企业经营成 果的提升，正是摆在A教育培训机构面前的一道难题，也是推动其提升发展质量 的重要举措之一。 本文以A教育培训机构为例，按照了解背景及现状、分析问题、解决问题提 出建议、保障执行的思路，采取了文献资料法和实地调查法两种研究方法。通过 实地走访和调研了解公司基本情况、师资状况和财务状况的基础上，从预算管理 组织、预算编制、预算执行、以及预算考核与激励四个方面系统分析了A教育培 训机构预算管理的现状，并归纳了该教育培训机构在预算管理过程中存在的问题 及原因。进而基于预算管理、公司治理等相关理论，针对A教育培训机构预算管 理的问题提出相应的预算管理优化对策，包括健全预算管理组织及制度体系、加 强预算编制过程的规范性、加强预算执行控制的力度以及完善预算考核与激励制 度。最后，为确保A教育培训机构预算管理优化对策的顺利实施，从人力资源、 制度、信息技术以及企业文化四个方面提出了保障措施，并对排除障碍实施后的 策略效果进行了预估。 本文是在认真学习了大量预算管理相关的文献资料后，针对A教育培训机构 的行业特性和发展阶段特征，在找出问题和原因的基础上，结合以往的实践经验， 制定操作性强的优化对策和保障措施建议，将直接有助于公司预算管理体系的搭 建和成本控制，并进一步带动公司经营利润值的增加，为公司更好的发展提供坚 实的保障，对其他企业尤其是教育培训机构具有一定的借鉴意义。 关键词：教育培训机构；预算管理；优化对策 II Abstract WiththepopularizationofbudgetmanagementinChina,moreandmore enterprises,especiallylargeandmedium-sizedenterprises,usebudgetmanagementto ahigherdegree.Andwiththepopularizationandin-depthuse,thefunctionsand functionsofbudgetmanagementaremorecomprehensive,fromthebasicadjustment functiontotheoperationcoreanddevelopmentstrategy.Generallyspeaking,largeand medium-sizedinstitutionalunitshaveastrongerdemandforbudgetmanagement,and theyareoftenabletoallocatemorecompleteresourcestohelptheimplementationof budgetmanagement.Withthecontinuousexpansionofthebusinessscaleofa educationandtraininginstitution,therequirementsofenterpriseoperationforinternal management,especiallyfinancialmanagement,arealsoincreasing.Intheconstantly competitivemarketenvironment,howtomanagebudgetCombiningwiththeactual situationofthecompanyandpromotingtheimprovementoftheenterprise'soperating resultsisadifficultprobleminfrontofaeducationandtraininginstitution,andalso oneoftheimportantmeasurestopromoteitsdevelopmentquality. Thispapertakesaeducationandtraininginstitutionasanexample,accordingto theideasofunderstandingthebackgroundandcurrentsituation,analyzingthe problems,proposingsuggestionstosolvetheproblems,andensuringthe implementation,adoptstworesearchmethods:literatureandfieldinvestigation.On thebasisofon-the-spotvisitandinvestigationtounderstandthecompany'sbasic situation,teachers'situationandfinancialsituation,thispapersystematicallyanalyzes thecurrentsituationofbudgetmanagementofaeducationandtraininginstitution fromfouraspectsofbudgetmanagementorganization,budgetpreparation,budget implementation,budgetassessmentandincentive,andincludestheproblemsand reasonsexistinginthebudgetmanagementprocessoftheeducationandtraining institution.Then,basedonthetheoriesofbudgetmanagementandcorporate governance,thispaperputsforwardthecorrespondingbudgetmanagement optimizationcountermeasuresfortheproblemsofeducationandtrainingbudget managementofaeducationandtraininginstitutions,includingimprovingthebudget managementorganizationandsystemsystem,strengtheningthestandardizationofthe budgetpreparationprocess,strengtheningtheimplementationandcontrolofbudget, andimprovingthebudgetassessmentandincentivesystem.Finally,inordertoensure thesmoothimplementationofthebudgetmanagementoptimizationstrategyofa III educationandtraininginstitutions,thepaperputsforwardtheguaranteemeasures fromfouraspectsofhumanresources,system,informationtechnologyandcorporate culture,andestimatestheeffectofthestrategyaftertheimplementationofremoving obstacles. Afterstudyingalotofdocumentsrelatedtobudgetmanagement,aimingatthe industrycharacteristicsanddevelopmentstagecharacteristicsofaeducationand traininginstitution,onthebasisoffindingouttheproblemsandcauses,combined withthepreviouspracticalexperience,thispapermakesoperationaloptimization countermeasuresandsafeguardmeasures,whichwilldirectlyhelptheestablishment ofthecompany'sbudgetmanagementsystemandcostcontrol,andfurtherpromote Theincreaseofthecompany'soperatingprofitvalueprovidesasolidguaranteeforthe company'sbetterdevelopment,andhascertainreferencesignificanceforother enterprises,especiallyforeducationandtraininginstitutions. KeyWords：EducationAndTrainingInstitution;BudgetManagement;Optimization Countermeasures IV 目录 第1章引言................................................................................................................1 1.1研究背景及研究意义....................................................................................1 1.1.1研究背景..............................................................................................1 1.1.2研究意义..............................................................................................2 1.2国内外研究综述............................................................................................3 1.2.1预算管理的发展研究..........................................................................3 1.2.2预算管理的应用研究..........................................................................5 1.2.3预算管理在教育培训机构的应用研究..............................................7 1.2.4国内外文献综述分析..........................................................................8 1.3研究内容与方法............................................................................................9 1.3.1研究内容..............................................................................................9 1.3.2研究方法............................................................................................10 第2章相关概念及理论基础..................................................................................12 2.1预算管理概念..............................................................................................12 2.2预算管理基本内容......................................................................................12 2.2.1预算管理体系....................................................................................12 2.2.2预算管理主要功能............................................................................13 2.2.3预算管理的特征................................................................................13 2.3公司治理理论..............................................................................................14 2.4控制理论......................................................................................................15 第3章A教育培训机构预算管理现状分析..........................................................16 3.1A教育培训机构简介..................................................................................16 3.1.1A教育培训机构基本情况................................................................16 3.1.2A教育培训机构组织架构................................................................17 3.1.3A教育培训机构人力资源状况........................................................17 3.1.4A教育培训机构的财务状况............................................................18 3.2A教育培训机构预算管理概况..................................................................20 3.2.1预算管理组织....................................................................................20 3.2.2预算编制............................................................................................21 3.2.3预算执行与控制....................