本文選題：國(guó)庫(kù)集中支付 + 高校��； 參考：《浙江工業(yè)大學(xué)》2013年碩士論文

【摘要】：國(guó)庫(kù)集中支付制度從本世紀(jì)初開(kāi)始在我國(guó)高校改革實(shí)行,經(jīng)過(guò)多年推廣,已是我國(guó)財(cái)政的一種剛性制度安排,雖歷多年,高校財(cái)務(wù)管理體系卻普遍缺乏系統(tǒng)性地設(shè)計(jì)構(gòu)建。本論文在國(guó)庫(kù)集中支付制度基礎(chǔ)理論、高校實(shí)行國(guó)庫(kù)集中支付理論的基礎(chǔ)上,全面闡述了高校實(shí)行國(guó)庫(kù)集中支付制度后財(cái)務(wù)管理體系現(xiàn)狀和運(yùn)行機(jī)制,并以高校實(shí)行國(guó)庫(kù)集中支付制度給高校帶來(lái)的變化為切入點(diǎn),分析高校實(shí)行國(guó)庫(kù)集中支付制度后高校財(cái)務(wù)管理存在的主要問(wèn)題,提出系統(tǒng)性地構(gòu)建高校財(cái)務(wù)管理新體系的一攬子方案。 全文共分五個(gè)部分：第一部分,緒論,綜述本文的選題背景、研究目的和意義、內(nèi)容、基本方法及創(chuàng)新之處。第二部分,首先闡述國(guó)庫(kù)集中支付制度的基礎(chǔ)理論,其次闡述高校實(shí)行國(guó)庫(kù)集中支付制度的理論。第三部分,主要闡述國(guó)庫(kù)集中支付制度下高校財(cái)務(wù)管理體系的現(xiàn)狀,國(guó)際比較,高校實(shí)行國(guó)庫(kù)集中支付制度的內(nèi)容和運(yùn)行機(jī)制,積極影響等。第四部分,分析國(guó)庫(kù)集中支付制度給高校帶來(lái)的變化,國(guó)庫(kù)集中支付制度下高校財(cái)務(wù)管理存在的問(wèn)題、成因。第五部分,提出國(guó)庫(kù)集中支付制度下高校財(cái)務(wù)管理體系的構(gòu)建。 針對(duì)存在的問(wèn)題,本文提出了財(cái)務(wù)管理構(gòu)建方案,主要結(jié)論有：創(chuàng)新財(cái)務(wù)管理理念；制訂適應(yīng)國(guó)庫(kù)集中支付制度的新的財(cái)務(wù)管理制度；優(yōu)化財(cái)務(wù)管理組織機(jī)構(gòu)；建設(shè)基于國(guó)庫(kù)集中支付制度的財(cái)務(wù)信息綜合管理系統(tǒng),以及全面預(yù)算管理體系：構(gòu)建科學(xué)合理的財(cái)務(wù)管理績(jī)效評(píng)價(jià)和風(fēng)險(xiǎn)評(píng)估體系以及核算體系；打造一套系統(tǒng)科學(xué)的財(cái)務(wù)管理人員培訓(xùn)體系。
[Abstract]:The treasury centralized payment system has been put into practice in colleges and universities since the beginning of this century. After years of popularization, it has been a rigid system arrangement of finance in our country. Although it has been many years, the financial management system of colleges and universities is generally lacking in systematic design and construction. On the basis of the basic theory of treasury centralized payment system and the implementation of treasury centralized payment theory in colleges and universities, this paper comprehensively expounds the present situation and operation mechanism of financial management system after the implementation of treasury centralized payment system in colleges and universities. Based on the changes brought about by the centralized treasury payment system in colleges and universities, this paper analyzes the main problems existing in the financial management of colleges and universities after the implementation of the centralized treasury payment system in colleges and universities. This paper puts forward a package of systematic construction of a new financial management system in colleges and universities. The paper is divided into five parts: the first part is introduction, which summarizes the background, research purpose and significance, content, basic methods and innovation of this paper. In the second part, the basic theory of treasury centralized payment system and the theory of treasury centralized payment system in colleges and universities are expounded. The third part mainly expounds the current situation of the financial management system of colleges and universities under the centralized treasury payment system, the international comparison, the content and the operating mechanism of the centralized payment system of the national treasury, and the positive influence, etc. The fourth part analyzes the changes brought by the treasury centralized payment system to colleges and universities, and the problems and causes of the financial management in colleges and universities under the treasury centralized payment system. The fifth part puts forward the construction of the financial management system of colleges and universities under the centralized treasury payment system. In view of the existing problems, this paper puts forward the construction scheme of financial management. The main conclusions are as follows: innovating the concept of financial management; formulating a new financial management system adapted to the centralized payment system of the treasury; optimizing the financial management organization; To build a comprehensive financial information management system based on the treasury centralized payment system and a comprehensive budget management system: to construct a scientific and reasonable financial management performance evaluation and risk assessment system as well as an accounting system; Create a system of scientific financial management personnel training system.
【學(xué)位授予單位】：浙江工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：G647.5

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