甘肃省省属高职院校专项资金监管问题研究

发布时间：2018-03-15 19:56

本文选题：高职院校　切入点：专项资金　出处：《兰州大学》2017年硕士论文　论文类型：学位论文

【摘要】：高等职业教育是我国高等教育的一个重要组成部分,近年来国家不断加大对高职院校的资金扶持力度,专项资金在高职院校所有来源收入中的占比不断增加,但由于高等职业院校自身务管理体系不完善、内控制度不健全、项目建设经验不足及外部监督不力、绩效管理体系未建立等原因使得专项资金使用效益低下,甚至出现挤占挪用专项资金的现象,这些问题如果得不到有效解决,国家有关高等职业教育的发展目标将会落空。因此,加强高职院校专项资金监管问题的研究,对提高资金使用效率,发展职业教育具有重要意义。本文针对甘肃省省属高职院校专项资金监管情况进行研究,涵盖以下五个方面内容。一是介绍了本文的研究背景、意义及研究框架等,并对国内外有关高职院校资金监管的研究做了文献综述。二是对本文涉及的主要概念-高职院校、专项资金、监管进行了界定,阐述了相关理论,为后文分析提供理论基础。三是从甘肃省省属高职院校专项资金收支现状及高职院校发展情况入手,对省属高职院校专项资金收支存在的问题及产生问题的原因进行了详细分析。四是对甘肃省省属高职院校专项资金监管状况进行分析,从内部监管和外部监管两个角度详细分析了专项资金监管存在的问题及产生问题的原因;第三、四部分是本研究的主体部分。五是针对前文分析发现的问题,在原因分析的基础上,提出加强高职院校专项资金监管的对策建议。最后得出本文研究的结论及进一步研究的方向。
[Abstract]:Higher vocational education is an important part of higher education in our country. In recent years, the state has continuously increased its financial support to higher vocational colleges, and the proportion of special funds in all sources of income of higher vocational colleges has been increasing. However, due to the imperfect management system, the imperfect internal control system, the lack of project construction experience and external supervision, and the lack of performance management system, the use of special funds is not effective. Even the phenomenon of embezzlement of special funds appears. If these problems are not effectively solved, the development goal of the state on higher vocational education will be defeated. Therefore, the study on the supervision of special funds in higher vocational colleges should be strengthened. It is of great significance to improve the efficiency of the use of funds and develop vocational education. This paper studies the supervision of special funds in higher vocational colleges in Gansu Province, covering the following five aspects. First, it introduces the research background of this paper. The significance and research framework, and so on, and the literature review of the research on fund supervision of higher vocational colleges at home and abroad. The second is to define the main concepts involved in this paper-higher vocational colleges, special funds, supervision, and explain the relevant theories. The third is to start with the current situation of special fund income and expenditure and the development of higher vocational colleges in Gansu Province. This paper analyzes in detail the problems existing in the revenue and expenditure of special funds and the causes of the problems in higher vocational colleges. Fourthly, it analyzes the supervision and control of special funds in higher vocational colleges of Gansu province. From the two angles of internal and external supervision, this paper analyzes in detail the problems existing in the supervision of special funds and the causes of the problems; third, the fourth part is the main part of this study. On the basis of the analysis of the reasons, this paper puts forward the countermeasures and suggestions to strengthen the supervision of special funds in higher vocational colleges. Finally, the conclusion of this paper and the direction of further research are obtained.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G717.5

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