财务内控视域下高校科研项目流程再造研究

发布时间：2018-01-08 16:27

本文关键词：财务内控视域下高校科研项目流程再造研究　出处：《青岛大学》2017年硕士论文　论文类型：学位论文

【摘要】：新世纪以来,国家对科技创新日益重视,科研经费比重不断增加。作为科研主阵地的高校,科研实力也得到不断增强,科研项目计划、立项、执行、控制和评审的复杂性也给科研经费的管理工作提出了新的挑战。传统的科研经费管理流程模式已经很难对高校科研经费进行科学有效的管理,如何确保科研经费在科研项目流程中安全、合理、高效的使用成为一项亟待深入研究的课题。迈克尔·哈默和詹姆斯·钱皮的“业务流程再造”理论在企业界得以迅速推广,研究者、实践者不计其数。随着科研项目的日益增多,高校基于专业分工的科研管理模式已经难以应对科研项目增多的发展趋势。本文利用业务流程再造这种管理上的创新,对高校的科研项目流程从财务内控的角度进行总体性思考,找出其中存在的风险点,通过彻底的再设计,使高校科研项目经费得以安全、合理、高效的使用,以发挥更大的社会效益。本文首先介绍了业务流程再造理论和内部控制理论概况。其次,着重从财务角度对高校科研项目流程中存在的资金使用薄弱点进行了分析并找到风险点。从加强财务内控的角度按照业务流程再造的步骤,构建出旨在加强财务内控的高校科研项目流程体系。最后从组织文化、组织架构、再造策略等方面,提出高校科研项目流程再造的顶层设计方案和实施路径。由于我国高校的体制机制方面的障碍,业务流程再造在高校中的应用还不够广泛。本文坚持问题导向,希望从加强财务内控角度找到解决高校科研项目流程中薄弱点的对策,进而为提高科研资金使用效率,改善高校科研项目流程作出理论贡献。
[Abstract]:Since the new century, the state has paid more and more attention to scientific and technological innovation, and the proportion of scientific research funds has been increasing. As the main position of scientific research, the scientific research strength of colleges and universities has also been continuously strengthened, and scientific research projects have been planned, established and implemented. The complexity of control and evaluation also poses a new challenge to the management of scientific research funds. The traditional management flow model of scientific research funds has been difficult to carry out scientific and effective management of scientific research funds in colleges and universities. How to ensure the safety and reasonableness of scientific research funds in the process of scientific research projects. Efficient use has become an issue that needs to be studied in depth. Michael Hammer and James Chambers'"Business process Reengineering" theory has been rapidly popularized in the business world and researchers. There are countless practitioners. With the increasing number of scientific research projects. The scientific research management model based on specialization in colleges and universities has been difficult to cope with the increasing trend of scientific research projects. This paper uses business process reengineering to innovate the management. From the perspective of financial internal control of the overall thinking on the flow of scientific research projects in colleges and universities, to find out the existing risk points, through thorough redesign, so that the funding for scientific research projects in colleges and universities can be safe, reasonable and efficient use. In order to play a greater social benefit. Firstly, this paper introduces the theory of business process reengineering and internal control theory. Secondly. From the financial point of view, this paper analyzes the weakness of the use of funds in the process of scientific research projects in colleges and universities and finds out the risk point. From the point of view of strengthening the internal control of finance, it follows the steps of business process reengineering. Finally, from the aspects of organizational culture, organizational structure, reengineering strategy and so on. This paper puts forward the top-level design scheme and implementation path for the process reengineering of scientific research projects in colleges and universities. Because of the obstacles in the system and mechanism of colleges and universities, the application of business process reengineering in colleges and universities is not wide enough. This paper insists on problem-oriented. It is hoped that from the angle of strengthening financial internal control, the countermeasures can be found to solve the weak points in the process of scientific research projects in colleges and universities, thus making theoretical contributions to improving the efficiency of the use of scientific research funds and improving the flow of scientific research projects in colleges and universities.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5;G644

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