信息一体化背景下高校财务管理模式研究

发布时间：2019-05-10 22:16

【摘要】：在信息一体化背景下，随着计算机技术、网络技术与通讯技术的飞速发展，信息化建设成为全社会关注的热点，互联网的普及给高校的发展提供了前所未有的机遇，网络技术给企业带来机遇的同时也使得竞争加剧。众多的财务信息错综复杂，高校财务管理工作也变得越来越复杂，目前高校传统的财务管理模式和业务流程已经不能满足经济发展对会计报告实时性与多样化的需求。在信息一体化背景下，高校在改进完善高校财务管理网络信息化建设方面有着迫切的需求，传统的高校财务管理模式存在严重缺陷，为解决高校财务管理方面存在的问题，必须对传统的高校财务管理模式进行创新性研究。本文在我国高校管理体制改革与信息一体化的背景下，总结了国内外的高校财务管理模式研究状况，借鉴现代企业先进的财务管理理念和方法，运用对比分析的方法对我国高校财务管理模式变革的历程进行回顾，在信息技术与高等教育的融合日趋紧密的背景下，分析我国现有高校财务管理中存在的问题及原因，，重组优化传统环境下的高校财务管理业务流程，提出了信息一体化背景下高校财务管理新模式建立的框架思路、内容、以及高校财务管理新模式实施的平台。本文的研究目的是探讨信息一体化背景下财务管理新模式，希望对高校的管理实践以及高校的竞争力的培育具有一定的指导意义。对实际的高校财务管理能提供一定的指导和借鉴作用。
[Abstract]:Under the background of information integration, with the rapid development of computer technology, network technology and communication technology, information construction has become the focus of attention of the whole society, and the popularity of the Internet has provided unprecedented opportunities for the development of colleges and universities. Network technology not only brings opportunities to enterprises, but also intensifies competition. Many financial information is complex, and the financial management of colleges and universities is becoming more and more complex. At present, the traditional financial management mode and business process of colleges and universities can not meet the real-time and diversified needs of accounting reports in economic development. Under the background of information integration, colleges and universities have an urgent need to improve and perfect the information construction of financial management network in colleges and universities. The traditional financial management mode of colleges and universities has serious defects, in order to solve the problems existing in the financial management of colleges and universities. It is necessary to carry out innovative research on the traditional financial management mode of colleges and universities. Under the background of the reform of university management system and the integration of information in our country, this paper summarizes the research situation of financial management mode of colleges and universities at home and abroad, and draws lessons from the advanced financial management ideas and methods of modern enterprises. This paper reviews the course of the reform of financial management mode in colleges and universities in China by means of comparative analysis, and analyzes the problems and causes in the financial management of colleges and universities in China under the background of the increasingly close integration of information technology and higher education. This paper reorganizes and optimizes the business process of financial management in colleges and universities under the traditional environment, and puts forward the framework and content of the establishment of the new mode of financial management in colleges and universities under the background of information integration, as well as the platform for the implementation of the new mode of financial management in colleges and universities. The purpose of this paper is to explore the new mode of financial management under the background of information integration, hoping to have certain guiding significance for the management practice of colleges and universities and the cultivation of competitiveness of colleges and universities. It can provide some guidance and reference for the actual financial management of colleges and universities.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

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