高等學(xué)校專項經(jīng)費(fèi)管理研究
本文關(guān)鍵詞: 高校 專項經(jīng)費(fèi)管理 項目管理 出處:《天津大學(xué)》2012年碩士論文 論文類型:學(xué)位論文
【摘要】:隨著我國高等教育進(jìn)入大眾化發(fā)展階段,高校發(fā)展經(jīng)費(fèi)的供求矛盾日益突出。自上個世紀(jì)90年代后,財政對高校資金投入力度日益加大,這種投入的一個顯著特點(diǎn)就是專項資金在高校所有資金來源中的比重逐年上升。財政教育資金投入格局的重大變化不僅極大地促進(jìn)了高校教育科研等各項事業(yè)的發(fā)展,另一方面,高?芍滟Y金數(shù)量的日益增大也要求高校建立更加完善的資金使用效益管理評價體制以保證各類經(jīng)費(fèi)使用的合理可靠性。但是,現(xiàn)實(shí)情況中,我國高等學(xué)校實(shí)行部門預(yù)算管理本來起步就較晚,在預(yù)算的執(zhí)行過程中及預(yù)算執(zhí)行完畢,也極度缺乏相應(yīng)的績效考評機(jī)制,高校專項經(jīng)費(fèi)管理的精細(xì)化和體系化進(jìn)程仍在探索階段,因此在專項項目實(shí)施和管理過程的各個環(huán)節(jié)不可避免地存在著一些突出問題需要進(jìn)一步的改進(jìn)。 本文首先回顧了關(guān)于高校專項經(jīng)費(fèi)管理的研究成果,闡明了高校加強(qiáng)專項經(jīng)費(fèi)管理的重要性。之后,文章重點(diǎn)應(yīng)用使用項目管理的分析方法,首先對我國高校專項資金的類型、資金管理的模式及宏觀背景現(xiàn)狀進(jìn)行了分析,通過研究提出在目前的專項經(jīng)費(fèi)管理模式中存在的問題。通過進(jìn)一步的挖掘產(chǎn)生問題的原因,文章提出了包括完善專項經(jīng)費(fèi)的管理模式和健全專項經(jīng)費(fèi)管理的組織體系兩種方法的改進(jìn)措施。然后,本文以BY大學(xué)為例,使用連續(xù)七年的專項經(jīng)費(fèi)相關(guān)數(shù)據(jù)進(jìn)行統(tǒng)計性描述,,對學(xué)校的專項經(jīng)費(fèi)管理現(xiàn)狀進(jìn)行分析,并根據(jù)其特有的管理問題給出了改進(jìn)建議。通過研究,本文認(rèn)為完善我國高校專項經(jīng)費(fèi)管理是一項長期而必須的工作。
[Abstract]:With the popularization of China's higher education into the stage of development, the contradiction between supply and demand of development funds in Colleges and universities have become increasingly prominent. Since the last century after 90s, the increasing of the financial capital investment, the proportion of a notable feature of the input is of special funds in Colleges and Universities of all funding sources increased year by year. The financial education funding pattern of major changes not only greatly promoted the development of higher education and scientific research undertakings, on the other hand, the amount of disposable funds is increasing also requires the establishment of better efficiency in the use of funds management evaluation system to ensure the reasonable reliability of all kinds of the use of funds. However, in reality, China's colleges and universities to implement departmental budget management originally started late, in the budget implementation process and the implementation of the budget is also extremely lack of corresponding performance evaluation mechanism, high school college The process of fining and systematization of funds management is still in the exploratory stage. Therefore, there are inevitably some outstanding problems in all aspects of the implementation and management of special projects, which need further improvement.
This paper first reviews the research results about the management of special funds in Colleges and universities, clarifies the importance of strengthening the management of special funds of the University. After that, the analysis focuses on the application of project management, the special funds of colleges and universities in China, analyzed the current situation of funds management mode and macro background, through the study of existing in special funds the current management mode of the problem. The cause of the problem through the further excavation, the article puts forward the improvement measures including two kinds of methods to improve the management of special funds and special funds management mode and perfect organization system. Then, taking BY University as an example, the statistical data related to the use of special funds for seven consecutive years the status quo, the management of special funds of the school were analyzed, and according to the management of its own suggestions for improvement are given. Through the research, this paper think It is a long-term and necessary work to improve the management of special funds in Colleges and universities in China.
【學(xué)位授予單位】:天津大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2012
【分類號】:G647.5
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