我国高校财务报告体系的研究

发布时间：2018-03-24 03:21

本文选题：高校财务报告　切入点：权责发生制　出处：《哈尔滨商业大学》2013年硕士论文

【摘要】：随着我国教育体制和经济体制改革的不断深入,高校的办学体制、经费来源都在逐步转变为面向社会。与之前相比,各高校的规模日益增大,与之相伴的是高校对资金的需求不断增加,近些年高校的资金来源更加多样化,包括政府拨款、高校通过招生所收的学生交费、高校从银行得到的贷款、来自社会各界的捐赠等渠道。因此,政府拨款部门等相关部门、学生、学生家长、银行、捐赠人作为对学校的投资者,与高校有更加紧密的利益关系,需要了解自己的投资在高校的使用情况,需要掌握高校的财务状况。当前国内外在企业财务报告方面的成果十分丰硕,但是对高校财务报告方面的探索尚处于初步阶段,因此,对高校财务报告的研究迫在眉睫。当前各高校的财务报告只涉及高校的预算报告、收入情况和支出明细,所提供的信息无法满足上述主体的需求,因此迫切需要对高校财务报告进行改革。本文在大量查阅资料之后,找出现行高校财务报告体系中存在的问题,并分析了问题的成因。总体来讲,国内在高校财务报告方面的研究比较分散,没有形成完整的体系,在深度和广度上都需要进一步进行深入。而国外在此方面的研究比较成熟和完善,本文在后面的章节通过对比分析美国、英国、加拿大的几所大学的财务报告,分析国外大学财务报告的方式与特点,为我国高等学校的财务信息披露与财务管理创新提供借鉴,并在此研究基础上构建了新的高校财务报告体系,明确高校财务报告的目标、主体、报告基础以及报告的内容,然后结合案例与现行体系分析对比。本文最后同时提出了保障实施的措施,加强高校财务报告理论的研究,修订完善高校会计制度,加强财务人员的素质与技能培训以及加强相关部门的监管力度。
[Abstract]:With the deepening of the reform of education system and economic system in our country, the system of running schools and the sources of funds of colleges and universities are gradually changing to face the society. Compared with the past, the scale of colleges and universities is increasing day by day. It is accompanied by the increasing demand for funds from colleges and universities. In recent years, colleges and universities have more diversified sources of funds, including government grants, student fees paid by colleges and universities through enrollment, loans from banks, Donations and other channels from all walks of life. Therefore, government funding departments and other related departments, students, parents of students, banks and donors, as investors in schools, have closer interests with colleges and universities. Need to know their own investment in the use of colleges and universities, need to master the financial situation of colleges and universities. At present, domestic and foreign in the enterprise financial report is very fruitful, but the exploration of university financial report is still in the initial stage, therefore, It is urgent to study the financial report of colleges and universities. At present, the financial reports of colleges and universities only involve the budget reports of colleges and universities, the income and expenditure are detailed, and the information provided cannot meet the needs of the above-mentioned subjects. Therefore, there is an urgent need to reform the financial reports of colleges and universities. After consulting a large amount of information, this paper finds out the problems existing in the current financial reporting system of colleges and universities, and analyzes the causes of the problems. The domestic research on the financial report of colleges and universities is rather scattered and has not formed a complete system. The depth and breadth of the research need to be further deepened. However, the research in this area abroad is relatively mature and perfect. In the following chapters, by comparing and analyzing the financial reports of several universities in the United States, Britain and Canada, and analyzing the ways and characteristics of the financial reports of foreign universities, this paper provides a reference for the financial information disclosure and financial management innovation of our country's colleges and universities. On the basis of this research, a new financial report system of colleges and universities is constructed, and the objectives, main body, reporting basis and contents of the financial report are clarified. Finally, this paper puts forward some measures to ensure the implementation, strengthen the research on the theory of financial report in colleges and universities, revise and perfect the accounting system of colleges and universities. Strengthen financial personnel quality and skills training and strengthen the supervision of relevant departments.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G649.2;F231.5

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