J学院财务管理优化研究

发布时间：2018-04-03 15:52

本文选题：高等学校　切入点：财务管理　出处：《郑州大学》2013年硕士论文

【摘要】：进入21世纪,中国的高等教育改革取得了巨大成就,逐步实现了从精英型人才培养向大众化人才培养的跨越。改革开放以来,随着市场经济体制的建立和完善,高校也逐步走向市场,成为市场经济发展中的一支特殊队伍。高等教育不再是一个公益事业,而是市场经济发展中的一项生产性投资。高校必须独立面对社会、依法自主招生,遵循市场优胜劣汰的规则。因此,投资效益和办学效益的好坏直接影响到学校今后的生存和发展。与此同时,高校的财务管理工作也面临越来越多的困难和挑战,原有财务管理思想和财务管理体制已不适应新时代的发展要求。如何面对新形势、新环境,建立完整、科学、高效的财务管理体制显得尤为重要。本文以实证分析为主,简单介绍了当今高校财务管理研究的背景和重要意义,借鉴了高校财务管理在国内外的研究情况并对J学院和J学院的财务管理现状进行简单的概述,提出该校发展中财务管理工作存在的问题：人员素质低,经营意识淡薄,政治思想不过硬、专业素质不强;预算管理体制不完善,主要表现在预算编制缺乏科学性、预算编制的执行力和控制力不够;财政集中收付方式不合理,需要社会环境与学院共同配合才能体现改革的优越性;内部控制制度和内审制度不健全,缺乏执行力;国有资产管理不健全,导致学院资产的大量流失;资金渠道单一,规避财务风险的能力较差。随后,文章对J学院的财务管理问题进行深入剖析,并结合学院实际从六个方面对其财务管理工作进行优化改进。一是努力提高财务人员素质,打造高素质、高质量财会队伍。二是提高认识,建立健全预算管理体制。三是创造良好支付环境,优化财政集中收付方式。四是建立健全内部控制制度和内部审计,加强会计监督。五是建立国有资产管理体系,防止资产流失,提高资金使用效率。六是多渠道筹集资金,增强学院抗风险能力。
[Abstract]:In the 21st century, China's higher education reform has made great achievements and gradually realized the leapfrogging from elite talent training to popular talent training.Since the reform and opening up, with the establishment and improvement of the market economy system, colleges and universities have gradually moved towards the market and become a special team in the development of the market economy.Higher education is no longer a public good, but a productive investment in the development of market economy.Colleges and universities must face the society independently, recruit students independently according to law and follow the rules of survival of the fittest in the market.Therefore, the benefit of investment and running a school directly affects the survival and development of the school in the future.At the same time, the financial management of colleges and universities is facing more and more difficulties and challenges. The original thought of financial management and financial management system can not meet the requirements of the development of the new era.How to face the new situation, new environment, the establishment of a complete, scientific, efficient financial management system is particularly important.Based on empirical analysis, this paper briefly introduces the background and significance of the research on financial management in colleges and universities, draws lessons from the research situation of financial management in colleges and universities at home and abroad, and gives a brief overview of the present situation of financial management in J and J colleges.The problems of financial management in the development of the school are put forward, such as low quality of personnel, weak management consciousness, weak political ideology, weak professional quality, imperfect budget management system, and lack of scientific budgeting.The execution and control of budget preparation is not enough; the mode of centralized financial collection and payment is unreasonable, and the social environment and the college must cooperate together to reflect the superiority of the reform, the internal control system and the internal audit system are not perfect and lack of execution power;The unsound management of state-owned assets leads to the loss of college assets, the single channel of funds, and the poor ability to avoid financial risks.Then, the article deeply analyzes the financial management of J college, and optimizes and improves its financial management from six aspects.First, strive to improve the quality of financial personnel, build high-quality, high-quality accounting team.Second, raise awareness and establish a sound budget management system.Third, to create a good payment environment, and optimize the means of centralized financial receipts and payments.Fourth, establish and improve the internal control system and internal audit, strengthen accounting supervision.Fifth, the establishment of state-owned assets management system to prevent the loss of assets, improve the efficiency of the use of funds.Sixth, raise funds through multiple channels to enhance the college's ability to resist risks.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

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