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1、湖南大學碩士學位論文升格本科學校預算管理研究姓名：黃竹君申請學位級別：碩士專業(yè)：會計學指導教師：朱啟明20090422高校教師碩士學位論文AbstractThesocietyneedsformoreandmoreprofessionalsopenedlargemarketsforeducationindustryAtpresent，thereappearedstaterunschools，stateownedprivateschools

2、，andprivateschools，whichhavesetuptheeducationcompetitionpatterninthecountryOntheotherhandinternationalexchangeandcorporationbetweenChineseuniversitiesanduniversitiesabroadhasbeenstrengthenedAllthesechallengeduniversities

3、upgradedfromcommunitycolleges(uuFcc)ComparativelyspeakingUUFCCshaveaweakfoundationforschoolrunningwithseverefinancialproblem，andtheythemselvesarenotstrongenoughtostandcompetitionsandchallengesInadditionthemoreandmoreseve

4、recompetitionrequiresastrengthenedbudgetingmanagement、areasonabledistributionofsehoolresourcesandanoptimizedexpenditurebudgetsteducetheinstitution’Scost，forabetteruseofcapitalsandmoreeffectiveschoolrunningsoastostrengthe

5、ntheschoolforfurtherdevelopment，ahealthierandsteadierdevelopmentThusastudyofUUFCCsbudgetingmanagementwillanswerthecallforfinancialreformandsatisfytheneedsforselfdevelopment，whichiSoffarreachingsignificancefortheirowndeve

6、lopment，andcanbeusedforreferenceforothercollegesanduniversitiesintheirbudgetingmanagementThispaper，withinthefundamentaltheoreticalframeworkofeconomicsinanapproachofqualitativestudycombinedwithacasestudyorquantitativeanal

7、ysis，makesananalysisoftheinternalsituationincludingschoolsize，capitalsupplyanddemanddepartmentdevelopment一whichaffectbudgetingmanagement；then，inviewoftheproblemsinUUFCC’Sbudgetingmanagement，putsforwardcountermeasuresands

8、uggestionsinthefollowingfiveaspects：toadjustbudgetingsystemandbudgetingmanagementorganization，toextendbudgetingmanagement，touseascientificplanningandbudgeting，tostrengthenbudgetexecutionandbudgetcontrol，andtodesignaninde

9、xsystemforachievementsevaluationinbudgetingmanagementThereforethepresentstudytriggersarevolutioninthetraditionalbudgetcontrolsystem，emphasizesthecombinationofoutsidecontrolwithselfcontrol，corporationbetweenmanagementsyst

10、emandcampusculture，andjointingahardbidingtoasoftbidingInadditionitproposesanewUUFCC’Sbudgetingachievementevaluationindexsystem，whichincorporatesnonfinancialfactorsintothesystemandoutdoesthetraditionalbudgetingachievement

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