新会计制度下普通高校预算管理研究

发布时间：2018-04-12 19:25

本文选题：新会计制度 + 高等学校财务　；参考：《天津科技大学》2017年硕士论文

【摘要】：当前,中国的高等教育事业进入了全面快速增长的阶段,但与此同时所衍生出来的资金短缺问题、资金使用率不高等问题愈演愈烈。建设新的适应时代性的财务管理体制、财经工作规范和经济利益分配原则成为了高校发展的刚性需求。从经济学角度来说,高校的正常运转离不开资金的支持,只有将资金有效的利用和合理的分配才能确保其得到良好的发展。经费的收集以及合理的使用在里面的重要性是非常明显的,而财务工作中的预算管理直接指导了高校的财务预算管理水平,其也是高校开展各类活动、资源规划以及实现可持续发展的有力保障。但现如今多数高校的预算管理工作在体制构建、编制方式等方面还存在较多的问题,因此如何做好高校财务预算管理成为了指导高校稳步健康发展的重要因素。近几年我国高等学校一直在深化教育体制的改革,作为高校财务管理工作中的重要组成部分,预算管理工作的重要性是不言而喻的。其不仅是高等学校经营绩效的直接表现,也是其开展各类财务活动的基础和前提。2013年12月30日,财政部根据新形势下高校会计制度的特点,出台了《高等学校会计制度》,旨在提高会计信息质量。旧的高校会计制度已经不能适应高校财务管理的需要,新的会计制度可以更全面、客观地反映经济交往和高校的实际情况。高校资金的流量随着高校的快速发展和业务扩大不断增加,高校的预算管理是财务管理的重中之重,如何在适应新会计制度的指导下进行管理模式创新,实现高校各类资源的整合和合理配置,提高资源的使用效率并将成为高校未来发展中的首要问题。本文详细分析了高校新会计制度对高校预算管理的影响与改变,并以TK大学为例,对新会计制度下普通高等学校财务管理中的预算管理体系进行了深入的分析,对其在实施过程中的问题进行了剖析,并以此为基础提出了一系列的改进方式和优化建议。本文的研究内容主要包括以下几个部分:首先是对预算管理的概念以及一些基础性的理论进行了分析介绍。其次对新出台的《高等学校会计制度》的内容进行详细分析,同时将其与旧制度的不同之处进行对比,阐述新制度改变内容对高校预算管理的影响,并结合TK大学案例分析该变化对高校财务预算管理上的影响,就目前高校预算管理中所存在的问题进行了详细的剖解分析,并结合其他国家的成功预算管理经验,最后提出完善高等学校预算管理的对策和建议。
[Abstract]:At present, the cause of higher education in China has entered the stage of overall rapid growth, but at the same time, the problems arising from the shortage of funds and the low utilization rate of funds are becoming more and more serious.The construction of a new financial management system, a standard of financial work and the principle of distribution of economic benefits have become the rigid demand for the development of colleges and universities.From the economic point of view, the normal operation of colleges and universities can not be separated from the support of funds. Only the effective use and rational allocation of funds can ensure their good development.The importance of the collection and rational use of funds is very obvious, and the budget management in financial work directly guides the level of financial budget management in colleges and universities, and it is also for colleges and universities to carry out various activities.Resource planning and the ability to ensure sustainable development.However, there are still many problems in the budget management of most colleges and universities in the aspects of system construction and compilation, so how to do well the financial budget management has become an important factor to guide the steady and healthy development of colleges and universities.In recent years, colleges and universities in China have been deepening the reform of the educational system. As an important part of the financial management of colleges and universities, the importance of budget management is self-evident.It is not only the direct performance of university management performance, but also the foundation and premise of its various financial activities. On December 30, 2013, the Ministry of Finance, according to the characteristics of college accounting system under the new situation,The Accounting system of Colleges and Universities was introduced in order to improve the quality of accounting information.The old accounting system in colleges and universities can no longer meet the needs of financial management in colleges and universities. The new accounting system can more comprehensively and objectively reflect the economic exchanges and the actual situation of colleges and universities.With the rapid development of colleges and universities and the expansion of business, the flow of funds in colleges and universities is increasing. The budget management of colleges and universities is the most important part of financial management. How to innovate the management mode under the guidance of the new accounting system?To realize the integration and rational allocation of all kinds of resources in colleges and universities and to improve the efficiency of the use of resources will become the primary problems in the future development of colleges and universities.This paper analyzes in detail the influence and changes of the new accounting system on the budget management of colleges and universities, and taking TK University as an example, makes an in-depth analysis of the budget management system in the financial management of ordinary colleges and universities under the new accounting system.The problems in the process of implementation are analyzed, and a series of improvement methods and optimization suggestions are put forward.The main contents of this paper are as follows: firstly, the concept of budget management and some basic theories are analyzed and introduced.Secondly, the contents of the new Accounting system of Colleges and Universities are analyzed in detail, and the differences between the new system and the old system are compared, and the influence of the change of the new system on the budget management of colleges and universities is expounded.Combined with the case study of TK University, this paper analyzes the influence of this change on the financial budget management of colleges and universities, analyzes the problems existing in the budget management of colleges and universities in detail, and combines with the successful budget management experiences of other countries.Finally, the paper puts forward the countermeasures and suggestions to perfect the budget management of colleges and universities.
【学位授予单位】：天津科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

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