基金会计在高校专项经费管理的应用与研究

发布时间：2018-01-02 16:26

本文关键词：基金会计在高校专项经费管理的应用与研究　出处：《河北大学》2013年硕士论文　论文类型：学位论文

【摘要】：专项经费是高校财务资源的重要组成部分，它的使用关乎着高校的未来发展。随着我国高校规模的不断扩大，专项经费来源日趋广泛，在其管理上提出了一些新的要求。预算会计模式下，经常将具有不同来源和目的的专项经费混杂在一起进行核算和报告。这样核算最大弊端在于无法使高校的管理者及时、准确地了解各项经费的使用情况，从而缺乏对专项经费有效的监督，导致一些专项经费的浪费和流失。在西方发达国家，基金会计已经普遍应用于政府和非营利组织中，通过采用“政府层面”和“基金层面”的双会计主体模式，能够加强对专项经费的监督和管理，帮助政府和非营利组织在对专项经费的使用上更好地贯彻“专款专用”原则，从而解脱受托责任。由于高校专项经费的管理要求与基金会计核算的特点具有一定相似性，因此，本文期望通过对国外先进基金会计理论进行研究的基础上，结合我国高校会计实践，制定出一种符合我国高校专项经费管理的基金会计理论，，从而帮助高校更好地对专项经费进行管理。
[Abstract]:The special fund is an important part of financial resources in colleges and universities . Its use is related to the future development of colleges and universities . With the expansion of the scale of colleges and universities , the source of special funds is becoming more and more extensive , and some new requirements are put forward in its management . In the developed countries , fund accounting has been widely used in government and non - profit organizations . By adopting the dual - accounting entity model of " government level " and " fund level " , it is possible to strengthen the supervision and management of the special fund , and help the government and the non - profit organization to carry out the principle of " special purpose " better in the use of the special funds , thus relieving the entrusted responsibility . Because of the similarity between the management requirements of college special funds and the characteristics of fund accounting , this paper hopes to establish a fund accounting theory which is in line with the management of special fund management in our country based on the research of foreign advanced fund accounting theory , thus helping colleges and universities to manage the special funds better .

【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5;F234

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