XT大学资金管理研究

发布时间：2018-10-24 10:59

【摘要】：随着市场经济的进一步发展,高等教育体制改革的不断完善,高校的财务工作愈发的纷繁复杂,资金管理的重要性日益突出。从宏观层面来说,国库集中支付的实施,形成了“以收定支”的模式,对高校资金预算管理工作提出了更高的要求。另外,由于高等教育的投入在“985工程”“211工程”高校与非“985工程”“211工程”高校之间存在着严重的区别对待,导致那些所获财政拨款较少、自由支配资金占比较低的地方性高校面临着更加巨大的资金压力。从微观层面来说,由于部分高校自身对资金的预算管理工作认识不清,内部控制制度不健全或未落到实处,对信息化管理手段的投入不够,使得其资金管理模式无法满足学校发展对资金效益、资金安全及效率的要求。2015年10月,国家颁布了《统筹推进世界一流大学和一流学科建设总体方案》,决定实施“双一流”战略。同时,2017年1月又制定了《国家教育事业发展“十三五”规划》,积极推进教育现代化与人才强国、人力资源强国的建设研究。这无疑给地方高水平高校的跨越发展提供了一个良好的平台和机遇。因此,各高校应不断创新资金管理的模式,探求保证资金效益、安全、效率的方式方法,以寻求更好的发展。XT大学作为一所极具地方特色、且实力雄厚的综合型地方性大学,与国内同类大学一样,它也面临着国家财政体制的改革以及对非“985工程”“211工程”类高校教育投入的区别对待所带来的困扰,当然还有“双一流”建设所带来的机遇和挑战。鉴于此,本文选取XT大学作为研究对象,对其在资金管理方面的改革策略进行了具体的分析和阐述。从资金管理的基本内涵、最终目的、理论依据入手,对目前我国部分高校在资金管理方面尚存的问题进行剖析。通过文献研究以及对相关工作人员的访谈和调研,全面了解XT大学资金管理的模式。首先,XT大学通过多渠道的“开源”,增强自身的办学能力和自筹能力,同时做到充分“节流”,创新预算管理方法,实现资源的合理配置,保证资金的效益。其次,强化内部控制,重视财务分析与评价监督,提高抵御风险的能力,保证资金的安全。另外,利用自主研发和他方软件相结合的方式,实现数据的互联互通,用信息化手段提高资金的效率,为资金的安全保驾护航。通过本文的研究,探索XT大学在面临着较大资金压力的同时,还依然能保持较高办学质量的最根本的原因。以期为国内同类高校,特别是非“985工程”“211工程”类的普通本科院校,更好地适应当下的教育形势,抓住“双一流”的发展机遇,提供一些可借鉴的、可操作的经验。
[Abstract]:With the further development of market economy and the continuous improvement of higher education system reform, the financial work of colleges and universities is becoming more and more complicated, and the importance of fund management is becoming increasingly prominent. From the macro level, the implementation of centralized treasury payment has formed the pattern of "fixed expenditure with revenue", which puts forward higher requirements for the management of university capital budget. In addition, due to the serious differences between the investment in higher education between the "985" and "211" and non-" 985 "and" 211 "projects, these have resulted in less financial allocations. Local colleges and universities with low discretionary funds are facing greater financial pressure. At the micro level, because some colleges and universities do not have a clear understanding of the budget management of funds, the internal control system is not perfect or has not been put into practice, and the investment in the means of information management is not enough. Making its fund management model unable to meet the requirements of school development for value for money, capital security and efficiency. October 2015, The State promulgated the overall Plan for the overall Promotion of World-class Universities and Topics, and decided to implement the "double-class" strategy. At the same time, in January 2017, the 13th Five-Year Plan for the Development of National Educational undertakings was formulated to actively promote the modernization of education and the construction of a powerful country with talent and human resources. This undoubtedly provides a good platform and opportunity for the leapfrogging development of local high-level colleges and universities. Therefore, colleges and universities should constantly innovate the mode of fund management, explore ways and means to ensure the efficiency, safety and efficiency of funds, in order to seek for better development. XT University is a comprehensive local university with local characteristics and strong strength. Like similar universities in China, it is also faced with problems caused by the reform of the national financial system and the differential treatment of educational investment in non-" Project 985 "and" 211 "colleges and universities. There are, of course, opportunities and challenges brought about by the "double-class" construction. In view of this, this article selects XT University as the research object, carries on the concrete analysis and the elaboration to its reform strategy in the aspect of the fund management. Starting with the basic connotation, ultimate purpose and theoretical basis of capital management, this paper analyzes the remaining problems in fund management in some colleges and universities in China. Through literature research and related staff interviews and research, we can fully understand the mode of fund management in XT University. First of all, XT University strengthens its own ability of running schools and raising funds through multi-channel "open source", at the same time, it can fully "reduce expenditure", innovate the method of budget management, realize the rational allocation of resources and ensure the benefit of funds. Secondly, strengthen internal control, attach importance to financial analysis and evaluation supervision, improve the ability to resist risks and ensure the safety of funds. In addition, we can use the combination of independent research and development and other software to realize the data interconnection and exchange, improve the efficiency of funds by means of information technology, and ensure the safety and security of funds. Through the research of this paper, the author explores the most fundamental reason why XT University is still able to maintain a higher quality of running a school while facing great financial pressure. The aim is to provide some useful experience for the similar colleges and universities in China, especially the ordinary undergraduate colleges and universities, which are not "985 projects" and "211 projects", to better adapt to the current educational situation, to seize the development opportunities of "double first-class", and to provide some experience that can be used for reference.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

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