基于国库集中支付制度的高校财务管理体系构建研究

发布时间：2018-06-22 19:10

本文选题：国库集中支付 + 高校　；参考：《浙江工业大学》2013年硕士论文

【摘要】：国库集中支付制度从本世纪初开始在我国高校改革实行,经过多年推广,已是我国财政的一种刚性制度安排,虽历多年,高校财务管理体系却普遍缺乏系统性地设计构建。本论文在国库集中支付制度基础理论、高校实行国库集中支付理论的基础上,全面阐述了高校实行国库集中支付制度后财务管理体系现状和运行机制,并以高校实行国库集中支付制度给高校带来的变化为切入点,分析高校实行国库集中支付制度后高校财务管理存在的主要问题,提出系统性地构建高校财务管理新体系的一揽子方案。全文共分五个部分：第一部分,绪论,综述本文的选题背景、研究目的和意义、内容、基本方法及创新之处。第二部分,首先阐述国库集中支付制度的基础理论,其次阐述高校实行国库集中支付制度的理论。第三部分,主要阐述国库集中支付制度下高校财务管理体系的现状,国际比较,高校实行国库集中支付制度的内容和运行机制,积极影响等。第四部分,分析国库集中支付制度给高校带来的变化,国库集中支付制度下高校财务管理存在的问题、成因。第五部分,提出国库集中支付制度下高校财务管理体系的构建。针对存在的问题,本文提出了财务管理构建方案,主要结论有：创新财务管理理念；制订适应国库集中支付制度的新的财务管理制度；优化财务管理组织机构；建设基于国库集中支付制度的财务信息综合管理系统,以及全面预算管理体系：构建科学合理的财务管理绩效评价和风险评估体系以及核算体系；打造一套系统科学的财务管理人员培训体系。
[Abstract]:The treasury centralized payment system has been put into practice in colleges and universities since the beginning of this century. After years of popularization, it has been a rigid system arrangement of finance in our country. Although it has been many years, the financial management system of colleges and universities is generally lacking in systematic design and construction. On the basis of the basic theory of treasury centralized payment system and the implementation of treasury centralized payment theory in colleges and universities, this paper comprehensively expounds the present situation and operation mechanism of financial management system after the implementation of treasury centralized payment system in colleges and universities. Based on the changes brought about by the centralized treasury payment system in colleges and universities, this paper analyzes the main problems existing in the financial management of colleges and universities after the implementation of the centralized treasury payment system in colleges and universities. This paper puts forward a package of systematic construction of a new financial management system in colleges and universities. The paper is divided into five parts: the first part is introduction, which summarizes the background, research purpose and significance, content, basic methods and innovation of this paper. In the second part, the basic theory of treasury centralized payment system and the theory of treasury centralized payment system in colleges and universities are expounded. The third part mainly expounds the current situation of the financial management system of colleges and universities under the centralized treasury payment system, the international comparison, the content and the operating mechanism of the centralized payment system of the national treasury, and the positive influence, etc. The fourth part analyzes the changes brought by the treasury centralized payment system to colleges and universities, and the problems and causes of the financial management in colleges and universities under the treasury centralized payment system. The fifth part puts forward the construction of the financial management system of colleges and universities under the centralized treasury payment system. In view of the existing problems, this paper puts forward the construction scheme of financial management. The main conclusions are as follows: innovating the concept of financial management; formulating a new financial management system adapted to the centralized payment system of the treasury; optimizing the financial management organization; To build a comprehensive financial information management system based on the treasury centralized payment system and a comprehensive budget management system: to construct a scientific and reasonable financial management performance evaluation and risk assessment system as well as an accounting system; Create a system of scientific financial management personnel training system.
【学位授予单位】：浙江工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

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