本文關(guān)鍵詞：基于責(zé)任中心管理（RCM）的A高校財務(wù)治理模式研究　出處：《中南大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： RCM 高校 財務(wù)治理模式

【摘要】：摘要：高校財務(wù)治理結(jié)構(gòu)改革是高校管理體制改革的一個重要方向,財務(wù)治理的實質(zhì)是財權(quán)配置,即財權(quán)在學(xué)校、二級學(xué)院、職能部門和其他利益相關(guān)之間的配置。A高校屬于綜合性研究型公立大學(xué),辦學(xué)規(guī)模很大,主要實行“統(tǒng)一領(lǐng)導(dǎo),集中管理”的財務(wù)管理體制,財務(wù)收支的權(quán)力和責(zé)任過于集中在學(xué)校層面,這種集權(quán)管理帶來了財務(wù)管理的系列問題,突出表現(xiàn)在以下三點：第一,資金籌集意識較淡薄,籌資責(zé)任集中在校長肩上。第二,成本控制意識不強,資源配置不合理。第三,績效管理意識薄弱,學(xué)術(shù)、管理、服務(wù)質(zhì)量提升緩慢。財務(wù)治理是財務(wù)管理的基礎(chǔ),如果不能建立與發(fā)展模式相適應(yīng)財務(wù)治理結(jié)構(gòu),財務(wù)管理的問題將長期存在。文章試圖借鑒國外高校先進管理經(jīng)驗,將RCM理論引入A高校,構(gòu)建新的財務(wù)治理模式。 本文首先討論了選題的相關(guān)背景和國內(nèi)外研究現(xiàn)狀,提出本研究的意義與目標(biāo)；從基礎(chǔ)理論入手,界定相關(guān)核心概念,簡述RCM理論及其在國外高校的應(yīng)用效果和發(fā)展趨勢；隨后,本文以A高校為研究案例,分析A高校財務(wù)治理方面存在的問題及可能的解決方案,在借鑒國外高校應(yīng)用RCM的有益經(jīng)驗的基礎(chǔ)上,試圖在A高校構(gòu)建以RCM為基礎(chǔ)的財務(wù)治理新模式；最后,針對A高校應(yīng)用這一模式所存在的障礙,提出一些改進建議和保障機制。圖12幅,表10個,參考文獻47篇。
[Abstract]:Abstract: the reform of university financial governance structure is an important direction of university management system reform, the essence of financial governance is the allocation of financial power, that is, financial rights in schools, secondary colleges. The allocation between functional departments and other stakeholders. A university is a comprehensive research public university, running a large scale, the main implementation of "unified leadership, centralized management" of the financial management system. The power and responsibility of financial revenue and expenditure are too concentrated in the school level, this centralized management has brought a series of problems of financial management, outstanding in the following three points: first, the consciousness of raising funds is relatively weak. The responsibility of raising funds is concentrated on the principal's shoulder. Second, the consciousness of cost control is not strong, the allocation of resources is unreasonable. Thirdly, the consciousness of performance management is weak, academic, management. Financial governance is the foundation of financial management, if it can not be set up with the development model to adapt to the financial governance structure. The problem of financial management will exist for a long time. This paper tries to draw lessons from the advanced management experience of foreign universities and introduce the theory of RCM into A universities to construct a new financial governance model. This paper first discusses the background of the topic and the current situation of research at home and abroad, and puts forward the significance and goal of this study. Starting with the basic theory, this paper defines the relevant core concepts, and briefly describes the RCM theory and its application effect and development trend in foreign universities and colleges. Then, this paper takes A university as a case study, analyzes the problems and possible solutions in the financial governance of A university, on the basis of drawing lessons from the beneficial experience of the application of RCM in foreign universities. This paper attempts to construct a new model of financial governance based on RCM in A colleges and universities. Finally, in view of the obstacles existing in the application of this model in A colleges and universities, some suggestions and guarantee mechanisms for improvement are put forward, with 12 figs, 10 tables and 47 references.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：G647.5

【參考文獻】

相關(guān)期刊論文 前10條

1 劉貴生,楊谷芳;談現(xiàn)代企業(yè)財權(quán)運作的產(chǎn)權(quán)支持與約束[J];財會月刊;1999年02期

2 林鐘高;葉德剛;;財務(wù)治理結(jié)構(gòu):框架、核心與實現(xiàn)路徑[J];財務(wù)與會計;2003年04期

3 楊磊;江紅;;試論我國高校財務(wù)治理[J];消費導(dǎo)刊;2009年16期

4 劉延玲;;財務(wù)治理模式的比較與借鑒[J];經(jīng)濟視角;2006年09期

5 湛毅青;淺論新制度下高校預(yù)算管理的基本原則[J];教育財會研究;1999年02期

6 湯谷良;現(xiàn)代企業(yè)財務(wù)的產(chǎn)權(quán)思考[J];會計研究;1994年05期

7 李連華;股權(quán)配置中心論:完善公司治理結(jié)構(gòu)的新思路[J];會計研究;2002年10期

8 楊淑娥,金帆;關(guān)于公司財務(wù)治理問題的思考[J];會計研究;2002年12期

9 張兆國,張慶,宋麗夢;論利益相關(guān)者合作邏輯下的企業(yè)財權(quán)安排[J];會計研究;2004年02期

10 劉躍;惠美寧;;基于現(xiàn)代大學(xué)治理的高校財務(wù)治理模式淺析[J];會計之友;2011年04期

，

本文編號：1412967