高校校办产业财务管理研究

发布时间：2018-11-27 19:27

【摘要】：改革开放以来，人们的思想不断解放，随着市场经济的不断发展和教育改革的不断深化，加上国家发展高新技术的需要，全国各高校结合自身条件，创办和发展了一些与高校教学、科研、后勤服务相关的校办产业。目前高校校办产业在加快科技成果转化、提高后勤服务质量、补充高校经费等方面都起到了越来越重要的作用，不仅支持了高校的学科建设和发展，而且还在增加国家税收、促进社会就业等方面都做出了重要的贡献。但高校校办产业在发展的过程中也出现了一些问题，这些问题如不及时纠正、任其发展下去，将危及高校科技产业的稳定和持续发展，甚至影响到高等教育事业的发展。本文以高校校办产业HH公司财务管理现状为研究对象，，通过对HH公司财务管理过程中存在问题的分析、研究，提出了当前高校校办产业存在的一些问题，如：财务管理方式不明晰、产权不清晰、核算体系不完善、内部控制乏力、财务分析滞后、高校缺乏对校办企业评价的考核体系等。以此为基础，对我国高校校办产业财务管理的几个方面进行论述与研究，希望通过这些努力，能够寻求有效、科学的高校校办产业财务管理的方法，为高校校办产业的发展做出一些贡献。
[Abstract]:Since the reform and opening up, people's thoughts have been constantly liberated. With the continuous development of the market economy and the continuous deepening of educational reform, coupled with the needs of the country for the development of high and new technologies, colleges and universities throughout the country have combined their own conditions. Established and developed a number of colleges and universities teaching, scientific research, logistics services related to the school industry. At present, the university industry has played a more and more important role in speeding up the transformation of scientific and technological achievements, improving the quality of logistics services, supplementing university funds, and so on. It has not only supported the discipline construction and development of colleges and universities, but also increased the state tax revenue. The promotion of social employment and other aspects have made important contributions. However, there are also some problems in the process of the development of the university industry. If these problems are not corrected in time and let them develop, it will endanger the stability and sustainable development of the science and technology industry in colleges and universities, and even affect the development of higher education. This paper takes the current financial management situation of HH Corporation as the research object, through the analysis of the existing problems in the process of the financial management of the HH Company, puts forward some problems existing in the university run industry at present. For example: the financial management way is not clear, the property right is not clear, the accounting system is not perfect, the internal control is weak, the financial analysis lags behind, the university lacks the appraisal system to the school run enterprise and so on. On this basis, this paper discusses and studies several aspects of the financial management of the school-run industry in colleges and universities in our country, hoping that through these efforts, we can seek effective and scientific methods for the financial management of the school-run industries in colleges and universities. To make some contributions to the development of the university-run industry.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

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