H高校开展财务监督研究
发布时间：2018-07-21 13:07
【摘要】：随着中国飞速发展的经济与不断改革的教育体系,高等学府教育呈现出了积极开展的势头。此中,高等院校的办学规模急速扩张,办学进程中的经济活动趋于多元化。在这种态势中,高等学府财务关系日趋复杂,财务管理的元素日趋丰盈与充实,高等院校的财政工作面临着错综复杂的局面,财务监督的水平高低直接制约着学校的改革与进展。高等院校内部财务监督是高校的财政重要组成单位,尤其是在内外部环境发生重大变化的条件下,高校部门自身可以支配的财政资金与资源随之加大,并且各项收支不断扩大。在高校逐渐放权给部门的过程中,高校内部的财政管理出现了一系列的问题。高校财务的内部监督体制和流程还待规范与完善,监督和管理制度尚且不够健全,高等院校缺少对下属部门单位进行有效的内部监督管理机制,进而导致高校下级部门单位呈现了资金列支不完善、资源调配不严谨、经费使用不合理、教育资金严重浪费等一系列后续问题。高等院校内部财务监督中存在的种种弊端日益明显,已经成为了制约学校的开展合理、科学工作的隐患,学院内部财务监督体系的好坏对于高校的总体财政监管有着根本的影响。因此,为了保证学校的财政规范能够切之有效的进行,提升高校自身的竞争实力,我们必须要解决上述发生在高校内部的财务监督中的实践问题,着力解除制约着学校财务发展的问题,增强高校内部下属部门财务监督,最后落实学院综合效益最优化。本文在论述过程中采取理论和案例相结合的方式,通过对H高校开展内部财务监督现状的调研,分析产生不足的原因,H高校具体经济活动为例开展内部财务监督设计框架流程,以期对H高校乃至与H高校相近的高校开展内部财务监督,提供技术路线思路和方法建议。
[Abstract]:With the rapid development of China's economy and the continuous reform of the educational system, higher education has shown a positive momentum. In this way, the scale of running colleges and universities expands rapidly, and the economic activities in the process of running schools tend to be diversified. In this situation, the financial relations of higher education institutions are becoming more and more complex, the elements of financial management are becoming richer and richer, and the financial work of colleges and universities is facing a complicated situation. The level of financial supervision directly restricts the reform and progress of the school. The internal financial supervision of colleges and universities is an important unit of university finance. Especially under the condition of great changes in the internal and external environment, the financial funds and resources at the disposal of the university departments themselves increase, and the revenues and expenditures continue to expand. In the process of gradually devolving power to the departments, a series of problems appeared in the financial management of colleges and universities. The internal supervision system and process of financial affairs in colleges and universities still need to be standardized and perfected, the supervision and management system is not perfect enough, and the institutions of higher learning lack effective internal supervision and management mechanism for subordinate departments and units. Therefore, a series of follow-up problems such as imperfect capital collection and expenditure, improper allocation of resources, unreasonable use of funds and serious waste of educational funds are presented in the subordinate departments of colleges and universities. The drawbacks of financial supervision in colleges and universities are becoming more and more obvious, which has become the hidden trouble that restricts the development of the school reasonably and scientifically. The internal financial supervision system has a fundamental influence on the overall financial supervision of colleges and universities. Therefore, in order to ensure that the financial regulation of the school can be carried out effectively, and to enhance the competitive strength of the university itself, we must solve the above practical problems in the financial supervision within the university. This paper tries to remove the problems that restrict the financial development of colleges and universities, strengthen the financial supervision of the subordinate departments in colleges and universities, and finally implement the optimization of the comprehensive benefits of the colleges. This paper adopts the method of combining theory with case in the process of discussing, through investigating the present situation of internal financial supervision in H colleges and universities, analyzes the reasons for the deficiency and the concrete economic activities of H colleges and universities as an example to carry out the design framework flow of internal financial supervision. In order to carry out internal financial supervision to H colleges and universities and other similar colleges and universities, the technical route and method suggestions are provided.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5
[Abstract]:With the rapid development of China's economy and the continuous reform of the educational system, higher education has shown a positive momentum. In this way, the scale of running colleges and universities expands rapidly, and the economic activities in the process of running schools tend to be diversified. In this situation, the financial relations of higher education institutions are becoming more and more complex, the elements of financial management are becoming richer and richer, and the financial work of colleges and universities is facing a complicated situation. The level of financial supervision directly restricts the reform and progress of the school. The internal financial supervision of colleges and universities is an important unit of university finance. Especially under the condition of great changes in the internal and external environment, the financial funds and resources at the disposal of the university departments themselves increase, and the revenues and expenditures continue to expand. In the process of gradually devolving power to the departments, a series of problems appeared in the financial management of colleges and universities. The internal supervision system and process of financial affairs in colleges and universities still need to be standardized and perfected, the supervision and management system is not perfect enough, and the institutions of higher learning lack effective internal supervision and management mechanism for subordinate departments and units. Therefore, a series of follow-up problems such as imperfect capital collection and expenditure, improper allocation of resources, unreasonable use of funds and serious waste of educational funds are presented in the subordinate departments of colleges and universities. The drawbacks of financial supervision in colleges and universities are becoming more and more obvious, which has become the hidden trouble that restricts the development of the school reasonably and scientifically. The internal financial supervision system has a fundamental influence on the overall financial supervision of colleges and universities. Therefore, in order to ensure that the financial regulation of the school can be carried out effectively, and to enhance the competitive strength of the university itself, we must solve the above practical problems in the financial supervision within the university. This paper tries to remove the problems that restrict the financial development of colleges and universities, strengthen the financial supervision of the subordinate departments in colleges and universities, and finally implement the optimization of the comprehensive benefits of the colleges. This paper adopts the method of combining theory with case in the process of discussing, through investigating the present situation of internal financial supervision in H colleges and universities, analyzes the reasons for the deficiency and the concrete economic activities of H colleges and universities as an example to carry out the design framework flow of internal financial supervision. In order to carry out internal financial supervision to H colleges and universities and other similar colleges and universities, the technical route and method suggestions are provided.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5
【参考文献】
相关期刊论文 前10条
1 毛玲;;分析职业学院财务管理存在的问题及对策[J];财经界(学术版);2016年08期
2 安玉英;;内部控制视角下的高校财务风险问题思考[J];财经界(学术版);2016年02期
3 钟z，
本文编号：2135623
本文链接：https://www.wllwen.com/guanlilunwen/caiwuguanlilunwen/2135623.html
