發(fā)布時(shí)間：2018-10-24 10:59

【摘要】：隨著市場(chǎng)經(jīng)濟(jì)的進(jìn)一步發(fā)展,高等教育體制改革的不斷完善,高校的財(cái)務(wù)工作愈發(fā)的紛繁復(fù)雜,資金管理的重要性日益突出。從宏觀層面來(lái)說(shuō),國(guó)庫(kù)集中支付的實(shí)施,形成了“以收定支”的模式,對(duì)高校資金預(yù)算管理工作提出了更高的要求。另外,由于高等教育的投入在“985工程”“211工程”高校與非“985工程”“211工程”高校之間存在著嚴(yán)重的區(qū)別對(duì)待,導(dǎo)致那些所獲財(cái)政撥款較少、自由支配資金占比較低的地方性高校面臨著更加巨大的資金壓力。從微觀層面來(lái)說(shuō),由于部分高校自身對(duì)資金的預(yù)算管理工作認(rèn)識(shí)不清,內(nèi)部控制制度不健全或未落到實(shí)處,對(duì)信息化管理手段的投入不夠,使得其資金管理模式無(wú)法滿足學(xué)校發(fā)展對(duì)資金效益、資金安全及效率的要求。2015年10月,國(guó)家頒布了《統(tǒng)籌推進(jìn)世界一流大學(xué)和一流學(xué)科建設(shè)總體方案》,決定實(shí)施“雙一流”戰(zhàn)略。同時(shí),2017年1月又制定了《國(guó)家教育事業(yè)發(fā)展“十三五”規(guī)劃》,積極推進(jìn)教育現(xiàn)代化與人才強(qiáng)國(guó)、人力資源強(qiáng)國(guó)的建設(shè)研究。這無(wú)疑給地方高水平高校的跨越發(fā)展提供了一個(gè)良好的平臺(tái)和機(jī)遇。因此,各高校應(yīng)不斷創(chuàng)新資金管理的模式,探求保證資金效益、安全、效率的方式方法,以尋求更好的發(fā)展。XT大學(xué)作為一所極具地方特色、且實(shí)力雄厚的綜合型地方性大學(xué),與國(guó)內(nèi)同類大學(xué)一樣,它也面臨著國(guó)家財(cái)政體制的改革以及對(duì)非“985工程”“211工程”類高校教育投入的區(qū)別對(duì)待所帶來(lái)的困擾,當(dāng)然還有“雙一流”建設(shè)所帶來(lái)的機(jī)遇和挑戰(zhàn)。鑒于此,本文選取XT大學(xué)作為研究對(duì)象,對(duì)其在資金管理方面的改革策略進(jìn)行了具體的分析和闡述。從資金管理的基本內(nèi)涵、最終目的、理論依據(jù)入手,對(duì)目前我國(guó)部分高校在資金管理方面尚存的問(wèn)題進(jìn)行剖析。通過(guò)文獻(xiàn)研究以及對(duì)相關(guān)工作人員的訪談和調(diào)研,全面了解XT大學(xué)資金管理的模式。首先,XT大學(xué)通過(guò)多渠道的“開(kāi)源”,增強(qiáng)自身的辦學(xué)能力和自籌能力,同時(shí)做到充分“節(jié)流”,創(chuàng)新預(yù)算管理方法,實(shí)現(xiàn)資源的合理配置,保證資金的效益。其次,強(qiáng)化內(nèi)部控制,重視財(cái)務(wù)分析與評(píng)價(jià)監(jiān)督,提高抵御風(fēng)險(xiǎn)的能力,保證資金的安全。另外,利用自主研發(fā)和他方軟件相結(jié)合的方式,實(shí)現(xiàn)數(shù)據(jù)的互聯(lián)互通,用信息化手段提高資金的效率,為資金的安全保駕護(hù)航。通過(guò)本文的研究,探索XT大學(xué)在面臨著較大資金壓力的同時(shí),還依然能保持較高辦學(xué)質(zhì)量的最根本的原因。以期為國(guó)內(nèi)同類高校,特別是非“985工程”“211工程”類的普通本科院校,更好地適應(yīng)當(dāng)下的教育形勢(shì),抓住“雙一流”的發(fā)展機(jī)遇,提供一些可借鑒的、可操作的經(jīng)驗(yàn)。
[Abstract]:With the further development of market economy and the continuous improvement of higher education system reform, the financial work of colleges and universities is becoming more and more complicated, and the importance of fund management is becoming increasingly prominent. From the macro level, the implementation of centralized treasury payment has formed the pattern of "fixed expenditure with revenue", which puts forward higher requirements for the management of university capital budget. In addition, due to the serious differences between the investment in higher education between the "985" and "211" and non-" 985 "and" 211 "projects, these have resulted in less financial allocations. Local colleges and universities with low discretionary funds are facing greater financial pressure. At the micro level, because some colleges and universities do not have a clear understanding of the budget management of funds, the internal control system is not perfect or has not been put into practice, and the investment in the means of information management is not enough. Making its fund management model unable to meet the requirements of school development for value for money, capital security and efficiency. October 2015, The State promulgated the overall Plan for the overall Promotion of World-class Universities and Topics, and decided to implement the "double-class" strategy. At the same time, in January 2017, the 13th Five-Year Plan for the Development of National Educational undertakings was formulated to actively promote the modernization of education and the construction of a powerful country with talent and human resources. This undoubtedly provides a good platform and opportunity for the leapfrogging development of local high-level colleges and universities. Therefore, colleges and universities should constantly innovate the mode of fund management, explore ways and means to ensure the efficiency, safety and efficiency of funds, in order to seek for better development. XT University is a comprehensive local university with local characteristics and strong strength. Like similar universities in China, it is also faced with problems caused by the reform of the national financial system and the differential treatment of educational investment in non-" Project 985 "and" 211 "colleges and universities. There are, of course, opportunities and challenges brought about by the "double-class" construction. In view of this, this article selects XT University as the research object, carries on the concrete analysis and the elaboration to its reform strategy in the aspect of the fund management. Starting with the basic connotation, ultimate purpose and theoretical basis of capital management, this paper analyzes the remaining problems in fund management in some colleges and universities in China. Through literature research and related staff interviews and research, we can fully understand the mode of fund management in XT University. First of all, XT University strengthens its own ability of running schools and raising funds through multi-channel "open source", at the same time, it can fully "reduce expenditure", innovate the method of budget management, realize the rational allocation of resources and ensure the benefit of funds. Secondly, strengthen internal control, attach importance to financial analysis and evaluation supervision, improve the ability to resist risks and ensure the safety of funds. In addition, we can use the combination of independent research and development and other software to realize the data interconnection and exchange, improve the efficiency of funds by means of information technology, and ensure the safety and security of funds. Through the research of this paper, the author explores the most fundamental reason why XT University is still able to maintain a higher quality of running a school while facing great financial pressure. The aim is to provide some useful experience for the similar colleges and universities in China, especially the ordinary undergraduate colleges and universities, which are not "985 projects" and "211 projects", to better adapt to the current educational situation, to seize the development opportunities of "double first-class", and to provide some experience that can be used for reference.
【學(xué)位授予單位】：湘潭大學(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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