越南高校财务管理自主权存在的问题及对策研究

发布时间：2018-01-09 08:14

本文关键词：越南高校财务管理自主权存在的问题及对策研究　出处：《哈尔滨工业大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着世界教育发展，越南高等教育在大众化进程中，高校办学自主权慢慢成为越南高等教育的新目的、新方法，用来强化高校的自主创新能力，促进高教育的发展、提高教育质量。越南高校获得财务管理自主权是近年来越南高等教育改革的重大举措。本文运用高校财务管理理论的分析框架，首先对越南高等学校在获得财务管理自主权之前的状况进行分析，其次对越南3所典型大学进行分析。以实行自主财务的自2010年至2012年三年为考察期限，调查其连续三年的财政报告，进行统计分析，并与自主财务之前相比较。在此基础上，，论文从经费总量，经费来源渠道与结构，经费使用结构等三个方面，对越南高等学校自主财务前后的变化，优势和存在的问题进行了系统的分析。最后论文以部分发达国家的经验为参照系，并结合越南的实际情况，在宏观和微观两个层面提出了越南高等学校财务管理进一步完善的对策建议。本文研究结果将会给越南教育管理部门和高校内部财务管理提供启发和借鉴。
[Abstract]:With the development of world education and the popularization of higher education in Vietnam, the autonomy of higher education has gradually become the new purpose of Vietnam's higher education. The new method is used to strengthen the independent innovation ability of colleges and universities, promote the development of higher education and improve the quality of education.
Vietnamese universities financial management autonomy is a major measure of Vietnamese higher education reform in recent years. This paper analysis framework of university financial management theory, firstly analyzed in Vietnam university financial management autonomy before the situation, 3 typical university analysis followed in Vietnam. In order to implement the independent finance from 2010 to in 2012 for the three year study period, investigation of its financial report for three consecutive years, statistical analysis, and compared with the independent financial before. On this basis, from the amount of funding, funding sources and structure, the three aspects of the use of funds structure, change of Vietnamese higher school autonomy and the system of financial. The analysis of the advantages and existing problems. Finally, with the experience of developed countries for reference, and combining with the actual situation in Vietnam, proposed in the two macro and micro level The countermeasures and suggestions for further improvement of financial management in Vietnam colleges and universities.
The results of this study will provide enlightenment and reference for the Education Management Department of Vietnam and the internal financial management of colleges and universities.

【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】：2014
【分类号】：G647.5

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