本文關(guān)鍵詞：JT大學(xué)校辦企業(yè)財(cái)務(wù)管理問(wèn)題與對(duì)策　出處：《安徽大學(xué)》2012年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：我國(guó)高校校辦企業(yè)是20世紀(jì)80年代由于國(guó)家公共財(cái)政不足的考慮,允許高校和院所自籌經(jīng)費(fèi)創(chuàng)辦企業(yè)的政策下逐漸發(fā)展起來(lái)的。隨著國(guó)內(nèi)社會(huì)經(jīng)濟(jì)的發(fā)展,我國(guó)高校校辦企業(yè)發(fā)展日益迅速,其成果在促進(jìn)高校產(chǎn)、學(xué)、研三者有機(jī)結(jié)合方面產(chǎn)生了積極作用。但高校校辦企業(yè)作為我國(guó)一種特有的產(chǎn)業(yè)形式,在迅速發(fā)展的同時(shí)也隱含著諸多問(wèn)題：首先,高校校辦企業(yè)的發(fā)展以高校為依托,由高校單獨(dú)出資或通過(guò)與社會(huì)投資方協(xié)作共同組建；其次,高校校辦企業(yè)集合了企業(yè)與高校兩個(gè)身份,既有企業(yè)獲取經(jīng)濟(jì)利益的屬性,也有服務(wù)社會(huì)的屬性。這兩點(diǎn)特征影響了高校校辦企業(yè)資本運(yùn)作模式和產(chǎn)權(quán)歸屬等問(wèn)題的單純性,高校對(duì)其管理體制下的校辦企業(yè)行政干預(yù)過(guò)多、缺乏有效的資本管理機(jī)制等行為使得高校校辦企業(yè)自主管理、自主發(fā)展受到制約,成為高校校辦企業(yè)發(fā)展的瓶頸問(wèn)題。 就目前這一群體整體情況來(lái)看,大多數(shù)高校校辦企業(yè)資本運(yùn)作與高校的資本運(yùn)作關(guān)系密切,而校辦企業(yè)內(nèi)部卻普遍缺乏一套完善的、科學(xué)的現(xiàn)代企業(yè)財(cái)務(wù)管理體系。因此在目前的經(jīng)濟(jì)大環(huán)境下,高校校辦企業(yè)要尋求良性發(fā)展就必須進(jìn)一步深化高校校辦企業(yè)改革,尤其是財(cái)務(wù)管理體制的改革,形成產(chǎn)權(quán)明晰、自主管理、自主發(fā)展的現(xiàn)代企業(yè)管理模式。本文以JT大學(xué)12家校辦企業(yè)為研究對(duì)象,通過(guò)對(duì)其財(cái)務(wù)管理現(xiàn)狀的分析,發(fā)現(xiàn)JT大學(xué)校辦企業(yè)財(cái)務(wù)管理工作存在：財(cái)務(wù)管理隊(duì)伍素質(zhì)不高,缺乏危機(jī)意識(shí)和專(zhuān)業(yè)勝任能力；財(cái)務(wù)管理內(nèi)部控制環(huán)節(jié)薄弱,缺乏有效的內(nèi)部控制體系；財(cái)務(wù)管理水平低,資金利用率不高；財(cái)務(wù)管理缺乏有效監(jiān)督,財(cái)務(wù)信息失真嚴(yán)重；財(cái)務(wù)管理理念滯后,收益分配機(jī)制不合理等問(wèn)題。本文結(jié)合相關(guān)理論,針對(duì)這些問(wèn)題提出了,加強(qiáng)財(cái)務(wù)管理隊(duì)伍建設(shè),規(guī)范財(cái)務(wù)管理崗位及職能；加強(qiáng)財(cái)務(wù)管理工作基礎(chǔ),建立有效內(nèi)部控制體系；提升財(cái)務(wù)管理水平,提高資金利用率；完善校辦企業(yè)財(cái)務(wù)管理監(jiān)督機(jī)制,提升財(cái)務(wù)信息質(zhì)量；激勵(lì)與約束并行,建立切實(shí)有效的收益分配機(jī)制等對(duì)策,以期能為JT大學(xué)校辦企業(yè)財(cái)務(wù)管理工作的改善提供些許幫助。
[Abstract]:The university owned enterprises in China in 1980s because of inadequate national public finance, allowing universities and institutes to self finance businesses under the policy of gradually developed. With the domestic social and economic development, the development of university run enterprises in China increasingly quickly, its achievements in promoting university industry, science, and played a positive role. Three the organic combination. But the university owned enterprises as one of China's unique form of industry, at the same time the rapid development there are some problems: first, the development of university owned enterprises inuniversity funded or through social investment cooperation and jointly set up by the high school alone; secondly, the university owned enterprises collection of enterprises with the identity of the two, both has the attribute of enterprises to obtain economic benefits, also has the attribute of service society. These two characteristics of university run enterprise capital operation mode and The simplex nature of property ownership and other problems, such as excessive administrative intervention under the management system and lack of effective capital management mechanism, restrict the independent management and development of university run enterprises, and become the bottleneck of the development of university run enterprises.
Now this group of the overall situation, the capital operation relationship between the majority of university run enterprise capital operation and the close, and run enterprise is generally lack of a perfect, modern enterprise financial management system of science. Therefore, in the current economic environment, the university owned enterprises to seek healthy development we must further deepen the reform the university owned enterprises, especially the reform of the financial management system, the formation of clear property rights, independent management, modern enterprise management mode of independent development. Taking JT University 12 home run enterprises as the research object, through the analysis of the financial management situation, found that the financial management of the JT University: the quality of financial management team is not high the lack of a sense of crisis, and professional competence; internal control of financial management is weak, the lack of effective internal control system; financial management Low capital utilization rate is not high; the lack of effective supervision of financial management, a serious distortion of financial information; financial management concepts lag, the issue of income distribution mechanism is not reasonable. Based on the related theory, aiming at these problems, strengthen the construction of financial management team, standardized financial management positions and functions; strengthen the work of financial management, establish the effective internal control system; enhance the level of financial management, improve capital utilization; improve the mechanism of enterprise financial management and supervision, improve the quality of financial information; incentive and restraint in parallel, countermeasures for establishing the effective income distribution mechanism, with a view to the financial management of the JT University improvement to provide some help.

【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：G647

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