JT大学校办企业财务管理问题与对策

发布时间：2018-01-10 18:11

本文关键词：JT大学校办企业财务管理问题与对策　出处：《安徽大学》2012年硕士论文　论文类型：学位论文

【摘要】：我国高校校办企业是20世纪80年代由于国家公共财政不足的考虑,允许高校和院所自筹经费创办企业的政策下逐渐发展起来的。随着国内社会经济的发展,我国高校校办企业发展日益迅速,其成果在促进高校产、学、研三者有机结合方面产生了积极作用。但高校校办企业作为我国一种特有的产业形式,在迅速发展的同时也隐含着诸多问题：首先,高校校办企业的发展以高校为依托,由高校单独出资或通过与社会投资方协作共同组建；其次,高校校办企业集合了企业与高校两个身份,既有企业获取经济利益的属性,也有服务社会的属性。这两点特征影响了高校校办企业资本运作模式和产权归属等问题的单纯性,高校对其管理体制下的校办企业行政干预过多、缺乏有效的资本管理机制等行为使得高校校办企业自主管理、自主发展受到制约,成为高校校办企业发展的瓶颈问题。就目前这一群体整体情况来看,大多数高校校办企业资本运作与高校的资本运作关系密切,而校办企业内部却普遍缺乏一套完善的、科学的现代企业财务管理体系。因此在目前的经济大环境下,高校校办企业要寻求良性发展就必须进一步深化高校校办企业改革,尤其是财务管理体制的改革,形成产权明晰、自主管理、自主发展的现代企业管理模式。本文以JT大学12家校办企业为研究对象,通过对其财务管理现状的分析,发现JT大学校办企业财务管理工作存在：财务管理队伍素质不高,缺乏危机意识和专业胜任能力；财务管理内部控制环节薄弱,缺乏有效的内部控制体系；财务管理水平低,资金利用率不高；财务管理缺乏有效监督,财务信息失真严重；财务管理理念滞后,收益分配机制不合理等问题。本文结合相关理论,针对这些问题提出了,加强财务管理队伍建设,规范财务管理岗位及职能；加强财务管理工作基础,建立有效内部控制体系；提升财务管理水平,提高资金利用率；完善校办企业财务管理监督机制,提升财务信息质量；激励与约束并行,建立切实有效的收益分配机制等对策,以期能为JT大学校办企业财务管理工作的改善提供些许帮助。
[Abstract]:The university owned enterprises in China in 1980s because of inadequate national public finance, allowing universities and institutes to self finance businesses under the policy of gradually developed. With the domestic social and economic development, the development of university run enterprises in China increasingly quickly, its achievements in promoting university industry, science, and played a positive role. Three the organic combination. But the university owned enterprises as one of China's unique form of industry, at the same time the rapid development there are some problems: first, the development of university owned enterprises inuniversity funded or through social investment cooperation and jointly set up by the high school alone; secondly, the university owned enterprises collection of enterprises with the identity of the two, both has the attribute of enterprises to obtain economic benefits, also has the attribute of service society. These two characteristics of university run enterprise capital operation mode and The simplex nature of property ownership and other problems, such as excessive administrative intervention under the management system and lack of effective capital management mechanism, restrict the independent management and development of university run enterprises, and become the bottleneck of the development of university run enterprises.
Now this group of the overall situation, the capital operation relationship between the majority of university run enterprise capital operation and the close, and run enterprise is generally lack of a perfect, modern enterprise financial management system of science. Therefore, in the current economic environment, the university owned enterprises to seek healthy development we must further deepen the reform the university owned enterprises, especially the reform of the financial management system, the formation of clear property rights, independent management, modern enterprise management mode of independent development. Taking JT University 12 home run enterprises as the research object, through the analysis of the financial management situation, found that the financial management of the JT University: the quality of financial management team is not high the lack of a sense of crisis, and professional competence; internal control of financial management is weak, the lack of effective internal control system; financial management Low capital utilization rate is not high; the lack of effective supervision of financial management, a serious distortion of financial information; financial management concepts lag, the issue of income distribution mechanism is not reasonable. Based on the related theory, aiming at these problems, strengthen the construction of financial management team, standardized financial management positions and functions; strengthen the work of financial management, establish the effective internal control system; enhance the level of financial management, improve capital utilization; improve the mechanism of enterprise financial management and supervision, improve the quality of financial information; incentive and restraint in parallel, countermeasures for establishing the effective income distribution mechanism, with a view to the financial management of the JT University improvement to provide some help.

【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647

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