中美高校财务运作机制比较研究

发布时间：2018-05-24 16:31

本文选题：高校财务 + 运作规范　；参考：《华中科技大学》2012年硕士论文

【摘要】：近年来，我国政府对高等教育的投入力度逐渐加大，越来越多的学者进行高校财务管理方面的研究探讨。一则通过财务数据可以获得高校在教学、科研、社会服务方面的绩效成果；二则合理的财务运作机制可提高高校的资金利用率，扩展财务经费筹款渠道，保证高校有充足的资金开展各项活动；三则可以对高校的财源结构进行分析，，从而确定各项资金的控比。本文采用文献研究法、制度研究法与比较研究法，首先分析与高校财务运作机制相关的概念与含义，为下述研究提供概念界定与思路厘清。接着就我国高等院校财务运作机制的基本情况进行分析，重点介绍我国高校财务运作规范、财务经费筹措渠道与财源结构。然后根据美国高校的财务运作机制的情况，做相应的重点对照分析。接着通过并列分析中国与美国高校财务运作机制相关资料，对比两国的财务运作规范、财务经费筹措渠道、财源结构，解析两国在此方面所存同异。最后通过对比分析上述三方面提出了加强我国高校财务运作工作的对策和建议。重点指出在财务运作规范方面我国高校应加强财务预算管理制度，设立高校预算管理经济责任制；在财务资金筹措渠道方面应借鉴美国的财务筹资模式与渠道，扩大我国高校经费来源；最后就财源结构而言，我国应在一定程度上参照美国公立高校情况，即在保证政府拨款的同时，不宜再提升学杂费所占比例。
[Abstract]:In recent years, the government has gradually increased its investment in higher education, and more scholars have studied the financial management of colleges and universities. First, we can obtain the achievements in teaching, scientific research and social services through financial data; second, a reasonable financial operation mechanism can improve the utilization rate of funds in colleges and universities, and expand the channels for raising funds for financial funds. To ensure that colleges and universities have sufficient funds to carry out various activities; third, to analyze the structure of the financial resources of colleges and universities, so as to determine the control ratio of each fund. This paper adopts the methods of literature research, system research and comparative research. Firstly, it analyzes the concepts and meanings related to the financial operation mechanism of colleges and universities, and provides the following research with the definition of concepts and the clarification of ideas. Then it analyzes the basic situation of the financial operation mechanism of colleges and universities in our country, and focuses on introducing the financial operation standard, the financing channel and the financial source structure of our country's colleges and universities. Then according to the financial operation mechanism of American colleges and universities, the corresponding key points are compared and analyzed. Then, by analyzing the related data of financial operation mechanism of Chinese and American colleges and universities, the paper compares the financial operation standard, the financing channel and the financial source structure of the two countries, and analyzes the similarities and differences between the two countries in this respect. Finally, the countermeasures and suggestions for strengthening the financial operation of colleges and universities in China are put forward through the comparison and analysis of the above three aspects. It is pointed out emphatically that our universities should strengthen the financial budget management system and set up the economic responsibility system of university budget management in the aspect of financial operation standard, and should draw lessons from the American financial financing mode and channel in the aspect of financial financing channels. Finally, as far as the structure of financial resources is concerned, our country should refer to the situation of American public universities to a certain extent, that is, it is not appropriate to increase the proportion of tuition and miscellaneous expenses at the same time as the government allocates funds.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

【参考文献】