高校经费精细化管理研究

发布时间：2018-05-19 17:57

本文选题：高校 + 经费精细化管理　；参考：《江苏科技大学》2013年硕士论文

【摘要】：长期以来，人们普遍认为，高校是一个纯消费的部门，是一个为国家培养人才的财政拨款的事业单位。正是如此，高校由于一直都存在这种意识，缺乏对资金使用的压力，在支出上大手大脚，没有建立对经费使用效果考核的机制和形成节约的意识，造成经费支出的随意和过度，这一问题带来的直接后果就是形成了资源浪费与资金不足并存的现象。这些问题对高校经费管理提出了挑战。高校经费浪费和短缺问题在一定程度上暴露了高校在经费管理模式上存在一定的问题。随着我国政治经济体制改革和现代化发展趋势，高校管理权进一步下发，，粗放式发展逐步过渡到全面内涵建设阶段，收入不断提高，各高校应该跟随社会发展的步伐做好各项管理工作，通过完善财务管理工作以提高经费控制水平，建立节约性高校，因此在这种现状下，高校进行经费精细化管理势在必行，让精细化管理理论在教育这一领域发挥其管理优势。本文首先讨论了我国高校精细化管理研究的背景，分析了国内外相关研究现状，并进一步指出有待深入研究的问题，得出了本文研究的理论意义和实践价值；然后通过对精细化管理概念、高校精细化管理概念、高校预算精细化管理、高校经费精细化管理概念，这三个涵义层层推进，使得这些相关概念界定更加明确；随后在分析现阶段经费问题的基础上对我国高校经费精细化建设中存在的一些问题进行成因分析和建议；本文的重点内容及其创新点所在为：借鉴国内精细化管理的案例和对C高校的精细化管理进行案例分析，尝试构建包括预算管理、决算透明、成本控制、思想建设、制度建立、信息化平台设立六个方面的高校经费精细化管理体系构建，以实现高校的经费精细化管理；最后讲述高校经费精细化管理的注意事项。
[Abstract]:For a long time, it has been widely believed that colleges and universities are a pure consumption department and a public institution that allocates funds to train talents for the country. It is precisely because of this kind of consciousness that colleges and universities have always had this kind of awareness, lack of pressure on the use of funds, big spending, failure to establish a mechanism for assessing the effect of the use of funds and forming a sense of economy, resulting in arbitrary and excessive expenditure of funds. The direct consequence of this problem is the coexistence of resource waste and capital shortage. These problems challenge the fund management of colleges and universities. The waste and shortage of funds in colleges and universities to a certain extent exposed the existence of certain problems in the mode of fund management in colleges and universities. With the reform of the political and economic system and the development trend of modernization in our country, the management power of colleges and universities has been further downgraded, the extensive development has gradually transitioned to the stage of comprehensive connotation construction, and the income has been continuously rising. Colleges and universities should follow the pace of social development to do a good job of management, through the improvement of financial management to improve the level of funding control, the establishment of saving colleges, so in this situation, colleges and universities are imperative to carry out fine management of funds. Let the fine management theory play its management advantage in the field of education. Firstly, this paper discusses the background of fine management research in colleges and universities in China, analyzes the current research situation at home and abroad, further points out the problems to be further studied, and draws the theoretical significance and practical value of this study. Then through the fine management concept, the university budget fine management, the university funds fine management concept, these three meanings advance layer by layer, causes these related concepts to define more clearly; Then on the basis of the analysis of the current funding problems, the causes of some problems in the fine construction of college funds in China are analyzed and some suggestions are made. The main contents and innovations of this paper are as follows: use for reference the domestic cases of fine management and the case analysis of the fine management of C colleges and universities, try to build including budget management, transparency of final accounts, cost control, ideological construction, system establishment, The information platform set up six aspects of the fine management system of college funds to achieve the fine management of college funds. Finally, the paper discusses the matters needing attention in the fine management of college funds.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

【参考文献】