本文關(guān)鍵詞：財務(wù)內(nèi)控視域下高�？蒲许椖苛鞒淘僭煅芯�　出處：《青島大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 科研項目 科研經(jīng)費 業(yè)務(wù)流程再造 財務(wù)內(nèi)控

【摘要】：新世紀(jì)以來,國家對科技創(chuàng)新日益重視,科研經(jīng)費比重不斷增加。作為科研主陣地的高校,科研實力也得到不斷增強,科研項目計劃、立項、執(zhí)行、控制和評審的復(fù)雜性也給科研經(jīng)費的管理工作提出了新的挑戰(zhàn)。傳統(tǒng)的科研經(jīng)費管理流程模式已經(jīng)很難對高�？蒲薪�(jīng)費進(jìn)行科學(xué)有效的管理,如何確保科研經(jīng)費在科研項目流程中安全、合理、高效的使用成為一項亟待深入研究的課題。邁克爾·哈默和詹姆斯·錢皮的“業(yè)務(wù)流程再造”理論在企業(yè)界得以迅速推廣,研究者、實踐者不計其數(shù)。隨著科研項目的日益增多,高�；趯I(yè)分工的科研管理模式已經(jīng)難以應(yīng)對科研項目增多的發(fā)展趨勢。本文利用業(yè)務(wù)流程再造這種管理上的創(chuàng)新,對高校的科研項目流程從財務(wù)內(nèi)控的角度進(jìn)行總體性思考,找出其中存在的風(fēng)險點,通過徹底的再設(shè)計,使高�？蒲许椖拷�(jīng)費得以安全、合理、高效的使用,以發(fā)揮更大的社會效益。本文首先介紹了業(yè)務(wù)流程再造理論和內(nèi)部控制理論概況。其次,著重從財務(wù)角度對高校科研項目流程中存在的資金使用薄弱點進(jìn)行了分析并找到風(fēng)險點。從加強財務(wù)內(nèi)控的角度按照業(yè)務(wù)流程再造的步驟,構(gòu)建出旨在加強財務(wù)內(nèi)控的高�？蒲许椖苛鞒腆w系。最后從組織文化、組織架構(gòu)、再造策略等方面,提出高校科研項目流程再造的頂層設(shè)計方案和實施路徑。由于我國高校的體制機制方面的障礙,業(yè)務(wù)流程再造在高校中的應(yīng)用還不夠廣泛。本文堅持問題導(dǎo)向,希望從加強財務(wù)內(nèi)控角度找到解決高�？蒲许椖苛鞒讨斜∪觞c的對策,進(jìn)而為提高科研資金使用效率,改善高校科研項目流程作出理論貢獻(xiàn)。
[Abstract]:Since the new century, the state has paid more and more attention to scientific and technological innovation, and the proportion of scientific research funds has been increasing. As the main position of scientific research, the scientific research strength of colleges and universities has also been continuously strengthened, and scientific research projects have been planned, established and implemented. The complexity of control and evaluation also poses a new challenge to the management of scientific research funds. The traditional management flow model of scientific research funds has been difficult to carry out scientific and effective management of scientific research funds in colleges and universities. How to ensure the safety and reasonableness of scientific research funds in the process of scientific research projects. Efficient use has become an issue that needs to be studied in depth. Michael Hammer and James Chambers'"Business process Reengineering" theory has been rapidly popularized in the business world and researchers. There are countless practitioners. With the increasing number of scientific research projects. The scientific research management model based on specialization in colleges and universities has been difficult to cope with the increasing trend of scientific research projects. This paper uses business process reengineering to innovate the management. From the perspective of financial internal control of the overall thinking on the flow of scientific research projects in colleges and universities, to find out the existing risk points, through thorough redesign, so that the funding for scientific research projects in colleges and universities can be safe, reasonable and efficient use. In order to play a greater social benefit. Firstly, this paper introduces the theory of business process reengineering and internal control theory. Secondly. From the financial point of view, this paper analyzes the weakness of the use of funds in the process of scientific research projects in colleges and universities and finds out the risk point. From the point of view of strengthening the internal control of finance, it follows the steps of business process reengineering. Finally, from the aspects of organizational culture, organizational structure, reengineering strategy and so on. This paper puts forward the top-level design scheme and implementation path for the process reengineering of scientific research projects in colleges and universities. Because of the obstacles in the system and mechanism of colleges and universities, the application of business process reengineering in colleges and universities is not wide enough. This paper insists on problem-oriented. It is hoped that from the angle of strengthening financial internal control, the countermeasures can be found to solve the weak points in the process of scientific research projects in colleges and universities, thus making theoretical contributions to improving the efficiency of the use of scientific research funds and improving the flow of scientific research projects in colleges and universities.
【學(xué)位授予單位】：青島大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：G647.5;G644

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