S高校财务预算控制优化研究

发布时间：2018-11-15 23:06

【摘要】：高等院校的财务预算控制对促进高校会计基础工作规范化、提升高校资金使用效率、推进高校各项工作协调发展等起到了至关重要的作用。近年来,伴随高等院校的深化改革的推进,高等教育事业也逐渐追寻多元发展,由此引起高校办学资金来源多样化,经济活动的复杂性,客观上对高校现有财务预算控制水平的要求也随之提高。良好的财务预算内控机制对于高校办学效果和效率、成本控制、资产的安全完整、会计记录的真实、完整和有效、文化环境的建设等均具有很好的控制作用。但是,由于高等院校的财务预算预算体制不完善、预算管理意识不强,没有充分发挥高校的资金使用效率,还存在发生“不顾成本、重购轻管、资金挪用”等现象以及预算的计划决策、资源配置、风险控制功能没有得到利用,甚至存在资金在预算外运转,使高校在资金使用、管理过程中集聚着越来越多的风险。这些问题的存在不利于高校教育教学、科研等工作的稳步前进,危害与复杂程度也愈加严重。因此,优化高校财务预算控制对提高高校管理水平、改善经营效果、提升单位形象具有重要的战略意义。本文从高等院校财务预算控制的目标、原则、内在特点等入手,借鉴COSO内部控制框架理论以及国内外高校的预算控制与内部控制的理论基础和实务成果,基于《行政事业单位内部控制规范(试行)》相关规定,对S高校的财务预算控制现状进行了分析,认为存在高校财务预算观念短视现象严重、预算管理体制不完善、财务预算管理内容或范围缺失、编制方法陈旧、预算执行不力、预算评价与监督体系不完善等现象。根据S高校自身的特点和实际需要,从预算的编制、执行与控制、监督与评价等方面有针对性的提出优化财务预算控制内部环境、构建绩效预算编制体系、推行财务预算控制信息化、完善财务预算评价控制等措施,旨在提高S高校资金运作效率及财务预算控制水平。
[Abstract]:The financial budget control of colleges and universities plays an important role in promoting the standardization of the basic work of accounting in colleges and universities, improving the efficiency of the use of funds in colleges and universities, and promoting the coordinated development of all kinds of work in colleges and universities. In recent years, with the deepening reform of colleges and universities, the cause of higher education has gradually pursued the pluralistic development, which has led to the diversification of funding sources and the complexity of economic activities in colleges and universities. Objectively speaking, the requirements of the existing financial budget control level in colleges and universities are also raised. Good internal control mechanism of financial budget has good control effect and efficiency, cost control, safety and integrity of assets, truth, integrity and effectiveness of accounting records, construction of cultural environment and so on. However, because the financial budget system of colleges and universities is not perfect, the consciousness of budget management is not strong, and the efficiency of the use of funds in colleges and universities is not fully brought into play, there still exists the phenomenon of "ignoring the cost, paying more attention to purchasing and neglecting management," The phenomena such as misappropriation of funds, the planning decision of budget, the allocation of resources, the function of risk control have not been utilized, and even the funds are operating in the extrabudgetary, which makes colleges and universities gather more and more risks in the process of using and managing funds. The existence of these problems is not conducive to the steady progress of education, teaching and scientific research in colleges and universities, and the harm and complexity are becoming more and more serious. Therefore, it is of strategic significance to optimize the financial budget control in colleges and universities to improve the management level, improve the management effect and enhance the image of the unit. This paper starts with the objectives, principles and inherent characteristics of financial budget control in colleges and universities, and draws lessons from the theory of COSO internal control framework, the theoretical basis and practical results of budget control and internal control in colleges and universities at home and abroad. Based on the relevant regulations of Internal Control Standard of Administrative institutions (trial), this paper analyzes the present situation of financial budget control in S colleges and universities, and thinks that there is a serious short-sighted phenomenon of financial budget concept in colleges and universities, and the budget management system is not perfect. The content or scope of financial budget management is missing, the method of compiling is old, the budget execution is weak, the budget evaluation and supervision system is not perfect and so on. According to the characteristics and actual needs of S colleges and universities, from the aspects of budget preparation, execution and control, supervision and evaluation, the paper proposes to optimize the internal environment of financial budget control and build a performance budgeting system. In order to improve the efficiency of fund operation and the level of financial budget control in S colleges and universities, the informatization of financial budget control and the improvement of financial budget evaluation and control are carried out.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：G647.5

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