基于责任中心管理（RCM）的A高校财务治理模式研究

发布时间：2018-01-12 06:02

本文关键词：基于责任中心管理（RCM）的A高校财务治理模式研究　出处：《中南大学》2013年硕士论文　论文类型：学位论文

【摘要】：摘要：高校财务治理结构改革是高校管理体制改革的一个重要方向,财务治理的实质是财权配置,即财权在学校、二级学院、职能部门和其他利益相关之间的配置。A高校属于综合性研究型公立大学,办学规模很大,主要实行“统一领导,集中管理”的财务管理体制,财务收支的权力和责任过于集中在学校层面,这种集权管理带来了财务管理的系列问题,突出表现在以下三点：第一,资金筹集意识较淡薄,筹资责任集中在校长肩上。第二,成本控制意识不强,资源配置不合理。第三,绩效管理意识薄弱,学术、管理、服务质量提升缓慢。财务治理是财务管理的基础,如果不能建立与发展模式相适应财务治理结构,财务管理的问题将长期存在。文章试图借鉴国外高校先进管理经验,将RCM理论引入A高校,构建新的财务治理模式。本文首先讨论了选题的相关背景和国内外研究现状,提出本研究的意义与目标；从基础理论入手,界定相关核心概念,简述RCM理论及其在国外高校的应用效果和发展趋势；随后,本文以A高校为研究案例,分析A高校财务治理方面存在的问题及可能的解决方案,在借鉴国外高校应用RCM的有益经验的基础上,试图在A高校构建以RCM为基础的财务治理新模式；最后,针对A高校应用这一模式所存在的障碍,提出一些改进建议和保障机制。图12幅,表10个,参考文献47篇。
[Abstract]:Abstract: the reform of university financial governance structure is an important direction of university management system reform, the essence of financial governance is the allocation of financial power, that is, financial rights in schools, secondary colleges. The allocation between functional departments and other stakeholders. A university is a comprehensive research public university, running a large scale, the main implementation of "unified leadership, centralized management" of the financial management system. The power and responsibility of financial revenue and expenditure are too concentrated in the school level, this centralized management has brought a series of problems of financial management, outstanding in the following three points: first, the consciousness of raising funds is relatively weak. The responsibility of raising funds is concentrated on the principal's shoulder. Second, the consciousness of cost control is not strong, the allocation of resources is unreasonable. Thirdly, the consciousness of performance management is weak, academic, management. Financial governance is the foundation of financial management, if it can not be set up with the development model to adapt to the financial governance structure. The problem of financial management will exist for a long time. This paper tries to draw lessons from the advanced management experience of foreign universities and introduce the theory of RCM into A universities to construct a new financial governance model. This paper first discusses the background of the topic and the current situation of research at home and abroad, and puts forward the significance and goal of this study. Starting with the basic theory, this paper defines the relevant core concepts, and briefly describes the RCM theory and its application effect and development trend in foreign universities and colleges. Then, this paper takes A university as a case study, analyzes the problems and possible solutions in the financial governance of A university, on the basis of drawing lessons from the beneficial experience of the application of RCM in foreign universities. This paper attempts to construct a new model of financial governance based on RCM in A colleges and universities. Finally, in view of the obstacles existing in the application of this model in A colleges and universities, some suggestions and guarantee mechanisms for improvement are put forward, with 12 figs, 10 tables and 47 references.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

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