本文選題：高校財(cái)務(wù)報(bào)告　切入點(diǎn)：權(quán)責(zé)發(fā)生制　出處：《哈爾濱商業(yè)大學(xué)》2013年碩士論文

【摘要】：隨著我國(guó)教育體制和經(jīng)濟(jì)體制改革的不斷深入,高校的辦學(xué)體制、經(jīng)費(fèi)來(lái)源都在逐步轉(zhuǎn)變?yōu)槊嫦蛏鐣?huì)。與之前相比,各高校的規(guī)模日益增大,與之相伴的是高校對(duì)資金的需求不斷增加,近些年高校的資金來(lái)源更加多樣化,包括政府撥款、高校通過(guò)招生所收的學(xué)生交費(fèi)、高校從銀行得到的貸款、來(lái)自社會(huì)各界的捐贈(zèng)等渠道。因此,政府撥款部門等相關(guān)部門、學(xué)生、學(xué)生家長(zhǎng)、銀行、捐贈(zèng)人作為對(duì)學(xué)校的投資者,與高校有更加緊密的利益關(guān)系,需要了解自己的投資在高校的使用情況,需要掌握高校的財(cái)務(wù)狀況。當(dāng)前國(guó)內(nèi)外在企業(yè)財(cái)務(wù)報(bào)告方面的成果十分豐碩,但是對(duì)高校財(cái)務(wù)報(bào)告方面的探索尚處于初步階段,因此,對(duì)高校財(cái)務(wù)報(bào)告的研究迫在眉睫。 當(dāng)前各高校的財(cái)務(wù)報(bào)告只涉及高校的預(yù)算報(bào)告、收入情況和支出明細(xì),所提供的信息無(wú)法滿足上述主體的需求,因此迫切需要對(duì)高校財(cái)務(wù)報(bào)告進(jìn)行改革。本文在大量查閱資料之后,找出現(xiàn)行高校財(cái)務(wù)報(bào)告體系中存在的問(wèn)題,并分析了問(wèn)題的成因�？傮w來(lái)講,國(guó)內(nèi)在高校財(cái)務(wù)報(bào)告方面的研究比較分散,沒(méi)有形成完整的體系,在深度和廣度上都需要進(jìn)一步進(jìn)行深入。而國(guó)外在此方面的研究比較成熟和完善,本文在后面的章節(jié)通過(guò)對(duì)比分析美國(guó)、英國(guó)、加拿大的幾所大學(xué)的財(cái)務(wù)報(bào)告,分析國(guó)外大學(xué)財(cái)務(wù)報(bào)告的方式與特點(diǎn),為我國(guó)高等學(xué)校的財(cái)務(wù)信息披露與財(cái)務(wù)管理創(chuàng)新提供借鑒,并在此研究基礎(chǔ)上構(gòu)建了新的高校財(cái)務(wù)報(bào)告體系,明確高校財(cái)務(wù)報(bào)告的目標(biāo)、主體、報(bào)告基礎(chǔ)以及報(bào)告的內(nèi)容,然后結(jié)合案例與現(xiàn)行體系分析對(duì)比。本文最后同時(shí)提出了保障實(shí)施的措施,加強(qiáng)高校財(cái)務(wù)報(bào)告理論的研究,修訂完善高校會(huì)計(jì)制度,加強(qiáng)財(cái)務(wù)人員的素質(zhì)與技能培訓(xùn)以及加強(qiáng)相關(guān)部門的監(jiān)管力度。
[Abstract]:With the deepening of the reform of education system and economic system in our country, the system of running schools and the sources of funds of colleges and universities are gradually changing to face the society. Compared with the past, the scale of colleges and universities is increasing day by day. It is accompanied by the increasing demand for funds from colleges and universities. In recent years, colleges and universities have more diversified sources of funds, including government grants, student fees paid by colleges and universities through enrollment, loans from banks, Donations and other channels from all walks of life. Therefore, government funding departments and other related departments, students, parents of students, banks and donors, as investors in schools, have closer interests with colleges and universities. Need to know their own investment in the use of colleges and universities, need to master the financial situation of colleges and universities. At present, domestic and foreign in the enterprise financial report is very fruitful, but the exploration of university financial report is still in the initial stage, therefore, It is urgent to study the financial report of colleges and universities. At present, the financial reports of colleges and universities only involve the budget reports of colleges and universities, the income and expenditure are detailed, and the information provided cannot meet the needs of the above-mentioned subjects. Therefore, there is an urgent need to reform the financial reports of colleges and universities. After consulting a large amount of information, this paper finds out the problems existing in the current financial reporting system of colleges and universities, and analyzes the causes of the problems. The domestic research on the financial report of colleges and universities is rather scattered and has not formed a complete system. The depth and breadth of the research need to be further deepened. However, the research in this area abroad is relatively mature and perfect. In the following chapters, by comparing and analyzing the financial reports of several universities in the United States, Britain and Canada, and analyzing the ways and characteristics of the financial reports of foreign universities, this paper provides a reference for the financial information disclosure and financial management innovation of our country's colleges and universities. On the basis of this research, a new financial report system of colleges and universities is constructed, and the objectives, main body, reporting basis and contents of the financial report are clarified. Finally, this paper puts forward some measures to ensure the implementation, strengthen the research on the theory of financial report in colleges and universities, revise and perfect the accounting system of colleges and universities. Strengthen financial personnel quality and skills training and strengthen the supervision of relevant departments.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：G649.2;F231.5

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本文編號(hào)：1656495