【摘要】：隨著中國(guó)飛速發(fā)展的經(jīng)濟(jì)與不斷改革的教育體系,高等學(xué)府教育呈現(xiàn)出了積極開展的勢(shì)頭。此中,高等院校的辦學(xué)規(guī)模急速擴(kuò)張,辦學(xué)進(jìn)程中的經(jīng)濟(jì)活動(dòng)趨于多元化。在這種態(tài)勢(shì)中,高等學(xué)府財(cái)務(wù)關(guān)系日趨復(fù)雜,財(cái)務(wù)管理的元素日趨豐盈與充實(shí),高等院校的財(cái)政工作面臨著錯(cuò)綜復(fù)雜的局面,財(cái)務(wù)監(jiān)督的水平高低直接制約著學(xué)校的改革與進(jìn)展。高等院校內(nèi)部財(cái)務(wù)監(jiān)督是高校的財(cái)政重要組成單位,尤其是在內(nèi)外部環(huán)境發(fā)生重大變化的條件下,高校部門自身可以支配的財(cái)政資金與資源隨之加大,并且各項(xiàng)收支不斷擴(kuò)大。在高校逐漸放權(quán)給部門的過程中,高校內(nèi)部的財(cái)政管理出現(xiàn)了一系列的問題。高校財(cái)務(wù)的內(nèi)部監(jiān)督體制和流程還待規(guī)范與完善,監(jiān)督和管理制度尚且不夠健全,高等院校缺少對(duì)下屬部門單位進(jìn)行有效的內(nèi)部監(jiān)督管理機(jī)制,進(jìn)而導(dǎo)致高校下級(jí)部門單位呈現(xiàn)了資金列支不完善、資源調(diào)配不嚴(yán)謹(jǐn)、經(jīng)費(fèi)使用不合理、教育資金嚴(yán)重浪費(fèi)等一系列后續(xù)問題。高等院校內(nèi)部財(cái)務(wù)監(jiān)督中存在的種種弊端日益明顯,已經(jīng)成為了制約學(xué)校的開展合理、科學(xué)工作的隱患,學(xué)院內(nèi)部財(cái)務(wù)監(jiān)督體系的好壞對(duì)于高校的總體財(cái)政監(jiān)管有著根本的影響。因此,為了保證學(xué)校的財(cái)政規(guī)范能夠切之有效的進(jìn)行,提升高校自身的競(jìng)爭(zhēng)實(shí)力,我們必須要解決上述發(fā)生在高校內(nèi)部的財(cái)務(wù)監(jiān)督中的實(shí)踐問題,著力解除制約著學(xué)校財(cái)務(wù)發(fā)展的問題,增強(qiáng)高校內(nèi)部下屬部門財(cái)務(wù)監(jiān)督,最后落實(shí)學(xué)院綜合效益最優(yōu)化。本文在論述過程中采取理論和案例相結(jié)合的方式,通過對(duì)H高校開展內(nèi)部財(cái)務(wù)監(jiān)督現(xiàn)狀的調(diào)研,分析產(chǎn)生不足的原因,H高校具體經(jīng)濟(jì)活動(dòng)為例開展內(nèi)部財(cái)務(wù)監(jiān)督設(shè)計(jì)框架流程,以期對(duì)H高校乃至與H高校相近的高校開展內(nèi)部財(cái)務(wù)監(jiān)督,提供技術(shù)路線思路和方法建議。
[Abstract]:With the rapid development of China's economy and the continuous reform of the educational system, higher education has shown a positive momentum. In this way, the scale of running colleges and universities expands rapidly, and the economic activities in the process of running schools tend to be diversified. In this situation, the financial relations of higher education institutions are becoming more and more complex, the elements of financial management are becoming richer and richer, and the financial work of colleges and universities is facing a complicated situation. The level of financial supervision directly restricts the reform and progress of the school. The internal financial supervision of colleges and universities is an important unit of university finance. Especially under the condition of great changes in the internal and external environment, the financial funds and resources at the disposal of the university departments themselves increase, and the revenues and expenditures continue to expand. In the process of gradually devolving power to the departments, a series of problems appeared in the financial management of colleges and universities. The internal supervision system and process of financial affairs in colleges and universities still need to be standardized and perfected, the supervision and management system is not perfect enough, and the institutions of higher learning lack effective internal supervision and management mechanism for subordinate departments and units. Therefore, a series of follow-up problems such as imperfect capital collection and expenditure, improper allocation of resources, unreasonable use of funds and serious waste of educational funds are presented in the subordinate departments of colleges and universities. The drawbacks of financial supervision in colleges and universities are becoming more and more obvious, which has become the hidden trouble that restricts the development of the school reasonably and scientifically. The internal financial supervision system has a fundamental influence on the overall financial supervision of colleges and universities. Therefore, in order to ensure that the financial regulation of the school can be carried out effectively, and to enhance the competitive strength of the university itself, we must solve the above practical problems in the financial supervision within the university. This paper tries to remove the problems that restrict the financial development of colleges and universities, strengthen the financial supervision of the subordinate departments in colleges and universities, and finally implement the optimization of the comprehensive benefits of the colleges. This paper adopts the method of combining theory with case in the process of discussing, through investigating the present situation of internal financial supervision in H colleges and universities, analyzes the reasons for the deficiency and the concrete economic activities of H colleges and universities as an example to carry out the design framework flow of internal financial supervision. In order to carry out internal financial supervision to H colleges and universities and other similar colleges and universities, the technical route and method suggestions are provided.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：G647.5

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本文編號(hào)：2135623