本文選題：高職院校　切入點(diǎn)：專項(xiàng)資金　出處：《蘭州大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：高等職業(yè)教育是我國(guó)高等教育的一個(gè)重要組成部分,近年來(lái)國(guó)家不斷加大對(duì)高職院校的資金扶持力度,專項(xiàng)資金在高職院校所有來(lái)源收入中的占比不斷增加,但由于高等職業(yè)院校自身務(wù)管理體系不完善、內(nèi)控制度不健全、項(xiàng)目建設(shè)經(jīng)驗(yàn)不足及外部監(jiān)督不力、績(jī)效管理體系未建立等原因使得專項(xiàng)資金使用效益低下,甚至出現(xiàn)擠占挪用專項(xiàng)資金的現(xiàn)象,這些問(wèn)題如果得不到有效解決,國(guó)家有關(guān)高等職業(yè)教育的發(fā)展目標(biāo)將會(huì)落空。因此,加強(qiáng)高職院校專項(xiàng)資金監(jiān)管問(wèn)題的研究,對(duì)提高資金使用效率,發(fā)展職業(yè)教育具有重要意義。本文針對(duì)甘肅省省屬高職院校專項(xiàng)資金監(jiān)管情況進(jìn)行研究,涵蓋以下五個(gè)方面內(nèi)容。一是介紹了本文的研究背景、意義及研究框架等,并對(duì)國(guó)內(nèi)外有關(guān)高職院校資金監(jiān)管的研究做了文獻(xiàn)綜述。二是對(duì)本文涉及的主要概念-高職院校、專項(xiàng)資金、監(jiān)管進(jìn)行了界定,闡述了相關(guān)理論,為后文分析提供理論基礎(chǔ)。三是從甘肅省省屬高職院校專項(xiàng)資金收支現(xiàn)狀及高職院校發(fā)展情況入手,對(duì)省屬高職院校專項(xiàng)資金收支存在的問(wèn)題及產(chǎn)生問(wèn)題的原因進(jìn)行了詳細(xì)分析。四是對(duì)甘肅省省屬高職院校專項(xiàng)資金監(jiān)管狀況進(jìn)行分析,從內(nèi)部監(jiān)管和外部監(jiān)管兩個(gè)角度詳細(xì)分析了專項(xiàng)資金監(jiān)管存在的問(wèn)題及產(chǎn)生問(wèn)題的原因;第三、四部分是本研究的主體部分。五是針對(duì)前文分析發(fā)現(xiàn)的問(wèn)題,在原因分析的基礎(chǔ)上,提出加強(qiáng)高職院校專項(xiàng)資金監(jiān)管的對(duì)策建議。最后得出本文研究的結(jié)論及進(jìn)一步研究的方向。
[Abstract]:Higher vocational education is an important part of higher education in our country. In recent years, the state has continuously increased its financial support to higher vocational colleges, and the proportion of special funds in all sources of income of higher vocational colleges has been increasing. However, due to the imperfect management system, the imperfect internal control system, the lack of project construction experience and external supervision, and the lack of performance management system, the use of special funds is not effective. Even the phenomenon of embezzlement of special funds appears. If these problems are not effectively solved, the development goal of the state on higher vocational education will be defeated. Therefore, the study on the supervision of special funds in higher vocational colleges should be strengthened. It is of great significance to improve the efficiency of the use of funds and develop vocational education. This paper studies the supervision of special funds in higher vocational colleges in Gansu Province, covering the following five aspects. First, it introduces the research background of this paper. The significance and research framework, and so on, and the literature review of the research on fund supervision of higher vocational colleges at home and abroad. The second is to define the main concepts involved in this paper-higher vocational colleges, special funds, supervision, and explain the relevant theories. The third is to start with the current situation of special fund income and expenditure and the development of higher vocational colleges in Gansu Province. This paper analyzes in detail the problems existing in the revenue and expenditure of special funds and the causes of the problems in higher vocational colleges. Fourthly, it analyzes the supervision and control of special funds in higher vocational colleges of Gansu province. From the two angles of internal and external supervision, this paper analyzes in detail the problems existing in the supervision of special funds and the causes of the problems; third, the fourth part is the main part of this study. On the basis of the analysis of the reasons, this paper puts forward the countermeasures and suggestions to strengthen the supervision of special funds in higher vocational colleges. Finally, the conclusion of this paper and the direction of further research are obtained.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：G717.5

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