完善CAAC高校财务管理的对策探讨
发布时间：2018-07-24 10:41
【摘要】：随着我国改革开放的深化,高等教育逐步由从精英化教育开始向大众化教育转变,高等教育进入高速发展时期。在这个过程中,过去以政府拨款为主要经费来源的格局逐渐被开放型、多元化的办学形式所替代,多元化的投资、银行信贷等金融工具的支持,为高等院校规模扩张和发展创造了有利条件；但同时,也使高等院校从基本无风险运行转变为高风险运行,高校财务风险尤其需要引起高度关注。一旦出现问题,除了给国家和高校造成惨痛的损失外,还将造成许多难以解决的社会问题,影响社会的和谐发展。 本论文首先阐述了高校财务管理的研究背景及意义,接着阐述了高校风险的产生及表现,表明了了高校财务指标体系的建立在高校财务管理中的重要地位,并阐述了高校财务指标分析体系建立的原则与构建思路。在以上理论基础上,本论文从CAAC高校的现状分析入手,分析了CAAC高校与普通高校相比,风险内容的不同之处在于CAAC高校需要对运行成本进行核算和管理、需要对库存材料进行核算和管理、CAAC高校人员费用支出金额较高、占总支出比例较大、基本建设投入资金巨大。接下来分析了CAAC高校近几年的财务状况,比如CAAC高校的资产负债率、净资产增长率、公用经费与人员经费占总支出情况、基本建设投资情况、预算执行情况、以及我校运行成本等情况。在此基础上找到了问题和不足的原因。最后,本论文提出了完善CAAC高校财务管理的一些对策,指出了CAAC高校应当积极拓宽筹集资金的渠道、加强各种培训费的回收速度、做好学生学费等收入的收费管理工作、以及积极开辟新的筹资渠道,把科研成果转化为生产力等途径来加强CAAC高校资金管理；并借鉴航空公司的存货管理方式,对CAAC高校存货-航油管理提出了从采购、出库、飞机加油、为用完的油料回收、付款等程序提出了规范化建议;同时在把学校运行成本以及培养学生质量相结合考虑后,拟定了如何加强飞行训练成本管理的一系列措施；本论文还对完善CAAC高校的预算管理提出了几点建议,比如CAAC高校应当做好预算前工作、改进预算编制方法、科学采集基础数据、实行零基预算法编制综合预算、编制预算时应提高对重要指标把握的精确度、增强对重要内容的规范以及设立预算执行绩效的评估、监管和奖惩系统等建议；本论文以较大篇幅介绍了CAAC高校的财务风险预警系统的建立,其中选取了资产负债率指标、净资产增长率指标、公用经费与人员经费占总支出比例指标等,从高校的偿债能力、经营能力、成长能力以及其他因素来分析了财务风险预警系统,这对于其他高校都是值得借鉴的：文章最后提出了加强CAAC高校财务和审计工作、建立起成本核算和成本管理体制以及加强高校会计和审计监督,规范校内经济秩序的重要性；文章的最后指出CAAC高校的财务领导要起到参与学校决策的重要作用。 本论文通过理论分析与实际案例相结合的方式,强调了CAAC高校加强财务管理的重要性,在此基础上提出了完善CAAC高校财务管理的一些对策。
[Abstract]:With the deepening of China's reform and opening up, higher education has gradually changed from elite education to popular education, and higher education has entered a period of rapid development. In this process, the pattern of government appropriation as the main source of funds has been gradually open, diversified, diversified investment, bank credit and so on. The support of financial instruments has created favorable conditions for the expansion and development of institutions of higher learning, but at the same time, it also makes colleges and universities change from basic risk free operation to high risk operation, and the financial risks of colleges and universities need to be of great concern. To solve the social problems affecting the harmonious development of society.
This paper first expounds the background and significance of the research on the financial management of colleges and universities, then expounds the emergence and performance of the University risk, indicates the importance of the establishment of the financial index system in Colleges and universities in the financial management of colleges and universities, and expounds the principles and construction ideas of the establishment of the analysis system of financial indicators in Colleges and universities. Starting with the analysis of the present situation of CAAC colleges and universities, the paper analyzes that the difference of risk content in CAAC universities and colleges and universities is that CAAC colleges and universities need to calculate and manage the operating costs, accounting and management of inventory materials. The cost of personnel expenditure in CAAC colleges and universities is high, which accounts for a large proportion of total expenditure, and capital investment is invested in basic construction. The financial situation of CAAC colleges and universities in recent years is analyzed, such as the assets and liabilities rate, the growth rate of net assets, the total expenditure of public funds and personnel funds, the investment situation of the basic construction, the implementation of the budget, the running cost of our school and so on. On this basis, the reasons for the problems and shortcomings are found. Finally, the reasons for the problems and shortcomings are found. This paper puts forward some countermeasures to improve the financial management of CAAC colleges and universities, and points out that CAAC colleges and universities should actively broaden the channels of raising funds, strengthen the rate of recovery of various training fees, do a good job of charge management of students' tuition and other income, and actively open up new financing channels and transform scientific research results into productive forces to strengthen the CAAC For the management of capital in Colleges and universities, and drawing on the way of inventory management of the airlines, this paper puts forward some standardized proposals for the procedures of CAAC University inventory - oil management from procurement, out of storage and aircraft refueling, for the use of oil recovery and payment. At the same time, how to strengthen the flight after the combination of the running cost of the school and the quality of the students is proposed. A series of measures for the management of training cost management, and some suggestions are put forward to improve the budget management of CAAC colleges and universities. For example, CAAC colleges and universities should do a good job of pre budget, improve the budgeting method, collect the basic data scientifically, implement the zero base budget method to compile the comprehensive budget, and improve the accuracy of the budget when preparing the budget. This paper introduces the establishment of the financial risk early warning system in CAAC colleges and universities. In this paper, the assets and liabilities rate index, the net asset growth rate index, the public outlay and the total expenditure ratio refer to the proportion of the total expenditure. The paper analyzes the financial risk early warning system from the debt paying ability, management ability, growth ability and other factors in Colleges and universities. It is worth reference for other colleges and universities. At the end of the article, we put forward to strengthen the financial and audit work of CAAC colleges and universities, establish the cost accounting and the management system, and strengthen the accounting and audit supervision of the colleges and universities. The importance of regulating the economic order in schools is pointed out. Finally, the article points out that the financial leadership of CAAC universities plays an important role in participating in school decision-making.
This paper, through the combination of theoretical analysis and practical cases, emphasizes the importance of strengthening financial management in CAAC colleges and universities, and on this basis puts forward some countermeasures to improve the financial management of CAAC colleges and universities.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5
本文编号：2141116
[Abstract]:With the deepening of China's reform and opening up, higher education has gradually changed from elite education to popular education, and higher education has entered a period of rapid development. In this process, the pattern of government appropriation as the main source of funds has been gradually open, diversified, diversified investment, bank credit and so on. The support of financial instruments has created favorable conditions for the expansion and development of institutions of higher learning, but at the same time, it also makes colleges and universities change from basic risk free operation to high risk operation, and the financial risks of colleges and universities need to be of great concern. To solve the social problems affecting the harmonious development of society.
This paper first expounds the background and significance of the research on the financial management of colleges and universities, then expounds the emergence and performance of the University risk, indicates the importance of the establishment of the financial index system in Colleges and universities in the financial management of colleges and universities, and expounds the principles and construction ideas of the establishment of the analysis system of financial indicators in Colleges and universities. Starting with the analysis of the present situation of CAAC colleges and universities, the paper analyzes that the difference of risk content in CAAC universities and colleges and universities is that CAAC colleges and universities need to calculate and manage the operating costs, accounting and management of inventory materials. The cost of personnel expenditure in CAAC colleges and universities is high, which accounts for a large proportion of total expenditure, and capital investment is invested in basic construction. The financial situation of CAAC colleges and universities in recent years is analyzed, such as the assets and liabilities rate, the growth rate of net assets, the total expenditure of public funds and personnel funds, the investment situation of the basic construction, the implementation of the budget, the running cost of our school and so on. On this basis, the reasons for the problems and shortcomings are found. Finally, the reasons for the problems and shortcomings are found. This paper puts forward some countermeasures to improve the financial management of CAAC colleges and universities, and points out that CAAC colleges and universities should actively broaden the channels of raising funds, strengthen the rate of recovery of various training fees, do a good job of charge management of students' tuition and other income, and actively open up new financing channels and transform scientific research results into productive forces to strengthen the CAAC For the management of capital in Colleges and universities, and drawing on the way of inventory management of the airlines, this paper puts forward some standardized proposals for the procedures of CAAC University inventory - oil management from procurement, out of storage and aircraft refueling, for the use of oil recovery and payment. At the same time, how to strengthen the flight after the combination of the running cost of the school and the quality of the students is proposed. A series of measures for the management of training cost management, and some suggestions are put forward to improve the budget management of CAAC colleges and universities. For example, CAAC colleges and universities should do a good job of pre budget, improve the budgeting method, collect the basic data scientifically, implement the zero base budget method to compile the comprehensive budget, and improve the accuracy of the budget when preparing the budget. This paper introduces the establishment of the financial risk early warning system in CAAC colleges and universities. In this paper, the assets and liabilities rate index, the net asset growth rate index, the public outlay and the total expenditure ratio refer to the proportion of the total expenditure. The paper analyzes the financial risk early warning system from the debt paying ability, management ability, growth ability and other factors in Colleges and universities. It is worth reference for other colleges and universities. At the end of the article, we put forward to strengthen the financial and audit work of CAAC colleges and universities, establish the cost accounting and the management system, and strengthen the accounting and audit supervision of the colleges and universities. The importance of regulating the economic order in schools is pointed out. Finally, the article points out that the financial leadership of CAAC universities plays an important role in participating in school decision-making.
This paper, through the combination of theoretical analysis and practical cases, emphasizes the importance of strengthening financial management in CAAC colleges and universities, and on this basis puts forward some countermeasures to improve the financial management of CAAC colleges and universities.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5
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