高等学校专项经费管理研究

发布时间：2018-02-07 10:48

本文关键词： 高校专项经费管理项目管理　出处：《天津大学》2012年硕士论文　论文类型：学位论文

【摘要】：随着我国高等教育进入大众化发展阶段，高校发展经费的供求矛盾日益突出。自上个世纪90年代后，财政对高校资金投入力度日益加大，这种投入的一个显著特点就是专项资金在高校所有资金来源中的比重逐年上升。财政教育资金投入格局的重大变化不仅极大地促进了高校教育科研等各项事业的发展，另一方面，高校可支配资金数量的日益增大也要求高校建立更加完善的资金使用效益管理评价体制以保证各类经费使用的合理可靠性。但是，现实情况中，我国高等学校实行部门预算管理本来起步就较晚，在预算的执行过程中及预算执行完毕，也极度缺乏相应的绩效考评机制，高校专项经费管理的精细化和体系化进程仍在探索阶段，因此在专项项目实施和管理过程的各个环节不可避免地存在着一些突出问题需要进一步的改进。本文首先回顾了关于高校专项经费管理的研究成果，阐明了高校加强专项经费管理的重要性。之后，文章重点应用使用项目管理的分析方法，首先对我国高校专项资金的类型、资金管理的模式及宏观背景现状进行了分析，通过研究提出在目前的专项经费管理模式中存在的问题。通过进一步的挖掘产生问题的原因，文章提出了包括完善专项经费的管理模式和健全专项经费管理的组织体系两种方法的改进措施。然后，本文以BY大学为例，使用连续七年的专项经费相关数据进行统计性描述，，对学校的专项经费管理现状进行分析，并根据其特有的管理问题给出了改进建议。通过研究，本文认为完善我国高校专项经费管理是一项长期而必须的工作。
[Abstract]:With the popularization of China's higher education into the stage of development, the contradiction between supply and demand of development funds in Colleges and universities have become increasingly prominent. Since the last century after 90s, the increasing of the financial capital investment, the proportion of a notable feature of the input is of special funds in Colleges and Universities of all funding sources increased year by year. The financial education funding pattern of major changes not only greatly promoted the development of higher education and scientific research undertakings, on the other hand, the amount of disposable funds is increasing also requires the establishment of better efficiency in the use of funds management evaluation system to ensure the reasonable reliability of all kinds of the use of funds. However, in reality, China's colleges and universities to implement departmental budget management originally started late, in the budget implementation process and the implementation of the budget is also extremely lack of corresponding performance evaluation mechanism, high school college The process of fining and systematization of funds management is still in the exploratory stage. Therefore, there are inevitably some outstanding problems in all aspects of the implementation and management of special projects, which need further improvement.
This paper first reviews the research results about the management of special funds in Colleges and universities, clarifies the importance of strengthening the management of special funds of the University. After that, the analysis focuses on the application of project management, the special funds of colleges and universities in China, analyzed the current situation of funds management mode and macro background, through the study of existing in special funds the current management mode of the problem. The cause of the problem through the further excavation, the article puts forward the improvement measures including two kinds of methods to improve the management of special funds and special funds management mode and perfect organization system. Then, taking BY University as an example, the statistical data related to the use of special funds for seven consecutive years the status quo, the management of special funds of the school were analyzed, and according to the management of its own suggestions for improvement are given. Through the research, this paper think It is a long-term and necessary work to improve the management of special funds in Colleges and universities in China.

【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

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