国库集中支付制度对哈尔滨技师学院财务管理的影响与对策研究

发布时间：2018-04-21 13:12

本文选题：国库集中支付 + 哈尔滨技师学院　；参考：《哈尔滨工业大学》2017年硕士论文

【摘要】：作为首批国家高技能人才培养示范基地和国家中等职业教育改革发展示范院校,哈尔滨技师学院主要承担着为国家培养和培训高级技师、高级工、职业学校实习指导教师以及社会各类技能型人才的任务。在前期的财务管理过程中,哈尔滨技师学院按照“统一领导、集中核算、分级管理”的框架,形成了相对完整的财务管理模式和制度。国库集中支付制度改革对哈尔滨技师学院以前的放养型管理方式进行了很好地约束,改变了以前的粗放式的资金管理模式,同时加强了国家财政部门对发放到学院的财政资金全流程的监管,给哈尔滨技师学院财务管理带来新的挑战,主要体现为:国库集中支付要求哈尔滨技师学院财务管理模式进行转型;国库集中支付促使哈尔滨技师学院预算管理向更科学方向发展;国库集中支付要求哈尔滨技师学院提升资金使用的效率与效益;国库集中支付对哈尔滨技师学院财务信息管理系统提出新要求。根据国库集中支付制度对哈尔滨技师学院财务管理的影响,结合国库集中支付制度在我国高校实施中的经验和挑战,哈尔滨技师学院基于国库集中支付的财务管理需要更加重视“管理为重”思想理念的强化,在坚持适应性原则、系统最佳原则和成本优化原则的基础上,构建哈尔滨技师学院基于国库集中支付的财务管理优化体系。哈尔滨技师学院基于国库集中支付的财务管理体制优化的具体措施包括:树立基于国库集中支付的财务管理新理念;建立符合国库集中支付要求的全面预算管理体系;制订和完善适应国库集中支付制度的财务管理制度;优化财务管理的流程,形成科学和完善的财务组织管理机制;构建和国库集中支付有效对接的财务信息综合管理系统;建立在国库集中支付下的财务管理绩效评价体系;强化对哈尔滨技师学院财务人员的技能培训;加强与相关部门的沟通,提升实施效果。
[Abstract]:As the first national demonstration base for the training of highly skilled personnel and the national model colleges for the reform and development of secondary vocational education, Harbin technician College mainly undertakes to train and train senior technicians and senior workers for the country. Vocational school practice guidance teachers and all kinds of social skilled personnel task. In the early financial management process, Harbin technician College formed a relatively complete financial management model and system according to the framework of "unified leadership, centralized accounting, hierarchical management". The reform of the treasury centralized payment system has restricted the former stock-raising management method of Harbin technician College, and changed the former extensive fund management mode. At the same time, it has strengthened the supervision of the whole flow of financial funds issued to the Institute by the state financial department, which has brought new challenges to the financial management of Harbin technician College. The main results are as follows: centralized treasury payment requires the transformation of the financial management mode of Harbin technician College, and the centralized treasury payment promotes the development of budget management of Harbin technician College towards a more scientific direction; The centralized payment of national treasury requires Harbin technician college to improve the efficiency and benefit of the use of funds, and the treasury centralized payment puts forward new requirements for the financial information management system of Harbin technician college. According to the influence of the treasury centralized payment system on the financial management of Harbin technician College, combined with the experience and challenges in the implementation of the treasury centralized payment system in Chinese universities, The financial management of Harbin technician College based on the centralized payment of the treasury needs to pay more attention to the strengthening of the idea of "management is the most important", and on the basis of adhering to the principle of adaptability, the best principle of the system and the principle of cost optimization, Build Harbin technician Institute based on treasury centralized payment of financial management optimization system. The specific measures to optimize the financial management system of Harbin technician College based on the centralized payment of the treasury include: establishing a new concept of financial management based on centralized payment of the treasury, establishing a comprehensive budget management system that meets the requirements of centralized payment of the national treasury; To formulate and perfect the financial management system that adapts to the treasury centralized payment system, to optimize the financial management process, to form a scientific and perfect financial organization and management mechanism, to construct a comprehensive financial information management system which is effectively connected with the treasury centralized payment system; To establish the financial management performance evaluation system under the centralized payment of treasury; to strengthen the skills training of financial personnel of Harbin technician College; to strengthen the communication with the relevant departments to improve the implementation effect.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G717.5

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