本文選題：高校 + 經(jīng)費精細(xì)化管理�。� 參考：《江蘇科技大學(xué)》2013年碩士論文

【摘要】：長期以來，人們普遍認(rèn)為，高校是一個純消費的部門，是一個為國家培養(yǎng)人才的財政撥款的事業(yè)單位。正是如此，高校由于一直都存在這種意識，缺乏對資金使用的壓力，在支出上大手大腳，沒有建立對經(jīng)費使用效果考核的機(jī)制和形成節(jié)約的意識，造成經(jīng)費支出的隨意和過度，這一問題帶來的直接后果就是形成了資源浪費與資金不足并存的現(xiàn)象。這些問題對高校經(jīng)費管理提出了挑戰(zhàn)。 高校經(jīng)費浪費和短缺問題在一定程度上暴露了高校在經(jīng)費管理模式上存在一定的問題。隨著我國政治經(jīng)濟(jì)體制改革和現(xiàn)代化發(fā)展趨勢，高校管理權(quán)進(jìn)一步下發(fā)，，粗放式發(fā)展逐步過渡到全面內(nèi)涵建設(shè)階段，收入不斷提高，各高校應(yīng)該跟隨社會發(fā)展的步伐做好各項管理工作，通過完善財務(wù)管理工作以提高經(jīng)費控制水平，建立節(jié)約性高校，因此在這種現(xiàn)狀下，高校進(jìn)行經(jīng)費精細(xì)化管理勢在必行，讓精細(xì)化管理理論在教育這一領(lǐng)域發(fā)揮其管理優(yōu)勢。 本文首先討論了我國高校精細(xì)化管理研究的背景，分析了國內(nèi)外相關(guān)研究現(xiàn)狀，并進(jìn)一步指出有待深入研究的問題，得出了本文研究的理論意義和實踐價值；然后通過對精細(xì)化管理概念、高校精細(xì)化管理概念、高校預(yù)算精細(xì)化管理、高校經(jīng)費精細(xì)化管理概念，這三個涵義層層推進(jìn)，使得這些相關(guān)概念界定更加明確；隨后在分析現(xiàn)階段經(jīng)費問題的基礎(chǔ)上對我國高校經(jīng)費精細(xì)化建設(shè)中存在的一些問題進(jìn)行成因分析和建議；本文的重點內(nèi)容及其創(chuàng)新點所在為：借鑒國內(nèi)精細(xì)化管理的案例和對C高校的精細(xì)化管理進(jìn)行案例分析，嘗試構(gòu)建包括預(yù)算管理、決算透明、成本控制、思想建設(shè)、制度建立、信息化平臺設(shè)立六個方面的高校經(jīng)費精細(xì)化管理體系構(gòu)建，以實現(xiàn)高校的經(jīng)費精細(xì)化管理；最后講述高校經(jīng)費精細(xì)化管理的注意事項。
[Abstract]:For a long time, it has been widely believed that colleges and universities are a pure consumption department and a public institution that allocates funds to train talents for the country. It is precisely because of this kind of consciousness that colleges and universities have always had this kind of awareness, lack of pressure on the use of funds, big spending, failure to establish a mechanism for assessing the effect of the use of funds and forming a sense of economy, resulting in arbitrary and excessive expenditure of funds. The direct consequence of this problem is the coexistence of resource waste and capital shortage. These problems challenge the fund management of colleges and universities. The waste and shortage of funds in colleges and universities to a certain extent exposed the existence of certain problems in the mode of fund management in colleges and universities. With the reform of the political and economic system and the development trend of modernization in our country, the management power of colleges and universities has been further downgraded, the extensive development has gradually transitioned to the stage of comprehensive connotation construction, and the income has been continuously rising. Colleges and universities should follow the pace of social development to do a good job of management, through the improvement of financial management to improve the level of funding control, the establishment of saving colleges, so in this situation, colleges and universities are imperative to carry out fine management of funds. Let the fine management theory play its management advantage in the field of education. Firstly, this paper discusses the background of fine management research in colleges and universities in China, analyzes the current research situation at home and abroad, further points out the problems to be further studied, and draws the theoretical significance and practical value of this study. Then through the fine management concept, the university budget fine management, the university funds fine management concept, these three meanings advance layer by layer, causes these related concepts to define more clearly; Then on the basis of the analysis of the current funding problems, the causes of some problems in the fine construction of college funds in China are analyzed and some suggestions are made. The main contents and innovations of this paper are as follows: use for reference the domestic cases of fine management and the case analysis of the fine management of C colleges and universities, try to build including budget management, transparency of final accounts, cost control, ideological construction, system establishment, The information platform set up six aspects of the fine management system of college funds to achieve the fine management of college funds. Finally, the paper discusses the matters needing attention in the fine management of college funds.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：G647.5

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