改善我国农林高等学校财务管理研究

发布时间：2018-05-25 17:45

本文选题：农林高等学校 + 财务管理　；参考：《中南林业科技大学》2013年硕士论文

【摘要】：我国财政管理体制进行了部门预算、国库集中支付、收支两条线和政府采购等重要的改革举措,以及将要实行新的高等学校会计制度和高等学校财务制度,对现行农林高等学校的财务管理提出了更高的要求。通过对农林高等学校财务管理中存在问题的研究,对提高农林高等学校财务管理水平具有一定的理论意义和现实意义。本文通过对农林高等学校财务管理的研究,指出我国农林高等学校预算管理工作中存在对预算编制不够重视,编制比较粗糙,预算的严肃性不够,预算执行的随意性较大,经费预算与经费项目管理脱节；资产管理工作中存在其他应收及暂付款监管不力,资产购置缺乏科学有效地预算控制等问题。针对以上存在的现实问题,从以下几个方面探讨加强农林高等学校预算管理与资产管理的可行性,一是完善预算管理体制,规范程序,强化预算周期管理,增强预算执行的严肃性；二是设立预算项目资金来源代码,完善预算项目管理监督体系,在预算编制过程中对收入预算项目与支出预算项目设立预算项目资金来源代码,可以有效地防止和纠正预算超支或经费过剩、不按规定用款、挪用专项经费等情况,细化预算编制与预算执行的操作流程：三是强化预算监督与预算审计,提出防范农林高等学校财务风险的审计措施；四是有效管理往来款项,完善资产管理体系,通过资产管理与预算管理相结合,资产管理与财务管理相结合,做到资产购置更科学,处置更得当,配置更合理。
[Abstract]:The financial management system of our country has carried out important reform measures such as department budget, centralized payment of the treasury, two lines of income and expenditure and government procurement, as well as the implementation of a new accounting system and a financial system for colleges and universities. Higher requirements for the financial management of agricultural and forestry colleges and universities are put forward. Through the research on the problems existing in the financial management of agricultural and forestry colleges and universities, it is of certain theoretical and practical significance to improve the level of financial management of agricultural and forestry colleges and universities. Based on the study of financial management in agricultural and forestry colleges and universities, this paper points out that in the budget management of agricultural and forestry colleges and universities in our country, there is not enough attention to the budget making, the preparation is relatively rough, the seriousness of the budget is not enough, and the execution of the budget is arbitrary. There are some problems in the management of assets, such as the lack of supervision of other receivables and temporary payments and the lack of scientific and effective budget control in asset acquisition. In view of the above problems, this paper discusses the feasibility of strengthening the budget management and asset management of agricultural and forestry colleges and universities from the following aspects: first, perfecting the budget management system, standardizing the procedures, strengthening the budget cycle management, To enhance the seriousness of budget implementation; second, to set up a source code for funds in budget projects, to improve the system of supervision over budget projects, and to establish a source code for funds for budget projects and expenditure projects in the process of budget preparation. It can effectively prevent and correct budget overruns or overspending, do not use funds according to regulations, misappropriate special funds, and refine the operation process of budget preparation and budget execution: third, we should strengthen budget supervision and budget audit. The audit measures to prevent the financial risk in agricultural and forestry colleges and universities are put forward. Fourth, it is necessary to effectively manage the current funds, perfect the asset management system, combine the asset management with the budget management, and combine the asset management with the financial management. To achieve more scientific asset acquisition, more appropriate disposal, more reasonable allocation.
【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

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