AM大学财务绩效评价研究

发布时间：2018-03-16 09:34

本文选题：高校　切入点：财务绩效　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国国民经济的飞速发展,我国高等教育事业也以前所未有的速度发展壮大,这种大发展在大大提升了高等教育入学率并满足了广大人民群众对知识的渴望的同时也促进了我国人口素质的改善和提升,在这种背景下国家对高等教育投入力度越来越大,高等学校自身收入结构来源也日趋复杂。这种新发展形势一方面对高等学校的管理工作提出了越来越高的要求,另一方面也让高等学校传统的管理缺陷和问题更加暴露出来。如何提高高等教育经费使用效益是摆在社会面前的一个越来越紧迫的问题,解决这个问题具有重要的理论与现实意义。本文以高等学校财务绩效评价的相关理论为基础,运用了文献研究法和案例分析法等研究方法疏理了相关文献并重点阐述了高等学校绩效评价的特点和方法,为对AM大学实施财务绩效评价提供了理论保障。通过对现阶段AM大学财务绩效评价的现状进行研究和分析,对照AM大学的发展战略和管理目标,进一步指出其现有的财务绩效评价的不足。明确高等学校财务绩效评价是一个复杂的和系统的工程之后,本文主要是结合AM大学现有的制度缺陷和财务工作中实际存在的问题来着手开展各项分析,通过采用优化预算管理、完善现行财务指标体系、完善现行内部控制制度这三个方法来实现其财务绩效的事前、事中、事后的全方位管理,进而全面提升AM大学财务管理水平。优化预算管理主要从改变预算编制方法;让部门预算和校级预算相一致;全面落实预算责任方面来进行。完善现行财务指标体系是通过对结合AM大学财务状况设计出的财务综合评价指标体系进行分析计算所得出的AM大学2012年到2015年年度财务综合考评得分来将评价结果予以量化反映,这也为AM大学今后实施管理决策提供了有益的参考。完善内部控制制度主要是通过结合AM大学目前的治理体系和内部控制缺陷来有针对性的完善内部治理结构并提高内部控制的有效性。本文最后在综合上述三种方法的研究成果后得出研究结论。本文结构安排如下,第一章绪论部分主要以问题导向为背景阐述了研究的背景、目的、意义并对国内外研究现状进行综述。第二章理论分析部分主要以财务绩效评价一般理论和高等学校财务绩效评价的特殊性两方面为重点来构建理论框架。第三章问题阐述部分以AM大学目前的财务绩效评价现状为切入点并在此基础上分析其不足。第四章问题分析部分主要结合AM大学内外部情况从三个方面分析了问题产生的原因第五章具体改进措施部分以优化预算管理、完善现行财务指标体系、完善内部控制制度这三方面为抓手来提出具体财务绩效提升改进措施。第六章结论与展望部分总结了研究结论并指出今后研究的努力方向。
[Abstract]:With the rapid development of our national economy, the cause of higher education in our country has also developed at an unprecedented speed. This great development has greatly increased the enrollment rate of higher education and satisfied the desire of the broad masses for knowledge, at the same time, it has also promoted the improvement and upgrading of the quality of the population in our country. Under this background, the state has invested more and more in higher education. The sources of income structure of colleges and universities are becoming more and more complicated. On the one hand, this new development situation puts forward higher and higher requirements for the management of colleges and universities. On the other hand, it also exposes the shortcomings and problems in the traditional management of colleges and universities. How to improve the efficiency of the use of funds for higher education is an increasingly urgent problem facing the society. It is of great theoretical and practical significance to solve this problem. By using the methods of literature research and case analysis, this paper dissects the relevant documents and focuses on the characteristics and methods of performance evaluation in colleges and universities. Through the research and analysis of the present situation of AM university financial performance evaluation, compared with the development strategy and management objectives of AM university, this paper provides a theoretical guarantee for the implementation of financial performance evaluation in AM university. Further points out the shortcomings of its current financial performance evaluation. After it is clear that the financial performance evaluation of colleges and universities is a complex and systematic project, This paper mainly combines the existing system defects of AM University and the actual problems in financial work to carry out various analysis, through the adoption of optimized budget management, improve the current financial indicators system, Improve the current internal control system to achieve its financial performance in advance, in the matter, after the omnidirectional management, and then improve the overall level of financial management of AM university. The optimization of budget management mainly from the change of the budget preparation method; Alignment of departmental and school budgets; The improvement of the current financial index system is based on the analysis and calculation of the financial comprehensive evaluation index system designed by the AM University from 2012 to 2015. A comprehensive financial evaluation score is used to quantify the evaluation results, This also provides a useful reference for AM university to implement management decision in the future. To perfect the internal control system is to improve the internal governance structure by combining the current governance system and internal control defects of AM university. Finally, after synthesizing the research results of the above three methods, the conclusion is drawn. The structure of this paper is arranged as follows. The first chapter introduces the background and purpose of the research in the background of problem orientation. Chapter two focuses on the general theory of financial performance evaluation and the particularity of financial performance evaluation in colleges and universities. Chapter three constructs the theoretical framework. In the part of problem expounding, the current situation of financial performance evaluation of AM university is taken as the breakthrough point and the deficiency is analyzed on the basis of it. Chapter 4th mainly analyzes the problem from three aspects combined with the internal and external situation of AM university. Part of the specific improvement measures to optimize budget management, Improving the current financial index system and perfecting the internal control system are the three aspects to improve the financial performance. Chapter 6th summarizes the research conclusions and points out the direction of future research.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

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