高校事业财务与基建财务合并的若干问题研究

发布时间：2018-01-05 22:36

本文关键词：高校事业财务与基建财务合并的若干问题研究　出处：《辽宁师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：长期以来我国高校实行事业会计与基建会计相分离的会计核算与监督模式。随着财政管理体制改革的逐步深化,这种模式已不适应高校跨越式发展环境下财务管理的需要,造成了高校的会计主体不明确、会计信息失缺、不利于学校财务风险的防范等一系列问题。针对这些问题,笔者主要运用比较分析和历史分析的方法,借鉴企业基建财务改革的成功经验,通过四部分阐述了高校事业财务与基建财务二者之间的关系,以及国外和国内高校财务现状分析和存在的问题,在分析高校事业财务与基建财务合并的必要性和可行性的基础上,通过建议改革现行高校会计制度,将高校基建财务与事业财务合并核算,并且对二者合并的相关问题进行了分析,提出了解决的建议。第一部分：高校事业财务与基建财务的定义概述。笔者主要运用比较分析的方法,对高校事业财务与基建财务的概念进行了阐述并且比较分析了二者的相同点与不同点,在此基础上,论述了新制度对其合并的影响。第二部分：高校事业财务与基建财务的现状分析及存在的问题。通过这一部分,笔者对国外和国内的高校财务现状进行了深入的分析和探讨,然后详细阐释了现行我国高校事业财务与基建财务存在的问题。第三部分：高校事业财务与基建财务合并的必要性及可行性分析。首先笔者论证了我国高校事业财务与基建财务合并的必要性,然后笔者结合了新的《高等学校财务制度》的指导思想,对我国高校事业财务与基建财务合并的可行性进行了全面详细的分析。第四部分：高校事业财务与基建财务合并在制度构建与实践操作层面的探索。本部分,笔者在现行高等学校财务制度与会计制度的基础上,详细构建了新的《高等学校会计制度》关于二者合并的方面,并阐述了在实践中的操作,从而实现高等学校事业财务与基建财务的合并构想,最后提出了关于合并的一些思考。
[Abstract]:With the deepening of the reform of financial management system , this model has not adapted to the need of financial management in colleges and universities . The first part : the definition of the financial and infrastructure finance of the university career . The author mainly applies the method of comparative analysis , expounds the concept of the financial and infrastructure finance of the university career and compares the similarities and differences between them . On the basis of this , the influence of the new system on its consolidation is discussed . The second part : the present analysis and the existing problems of the financial and infrastructure finance of the university career . Through this part , the author makes an in - depth analysis and discussion on the financial situation of colleges and universities abroad and domestic , and then explains in detail the existing problems of the financial and infrastructure finance in China ' s colleges and universities . The third part : the necessity and feasibility analysis of the combination of financial and infrastructure finance in the university career . First , the author demonstrates the necessity of merging the financial and infrastructure finance of the university career in our country . Then , the author combines the guiding ideology of the new financial system of colleges and universities , and makes a comprehensive and detailed analysis of the feasibility of the combination of financial and infrastructure finance in our country . The fourth part : the exploration of the system construction and the practical operation level of the combination of financial and infrastructure finance in colleges and universities . On the basis of the current financial system and accounting system in colleges and universities , the author constructs a new accounting system of colleges and universities about the merger of the two , and expounds the operation in practice so as to realize the consolidation of the financial and infrastructure finance of institutions of higher learning , and finally puts forward some thinking about merging .

【学位授予单位】：辽宁师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

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