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北津?qū)W院財(cái)務(wù)管理的研究

發(fā)布時(shí)間:2018-04-23 11:20

  本文選題:獨(dú)立學(xué)院 + 財(cái)務(wù)管理; 參考:《湖南大學(xué)》2012年碩士論文


【摘要】:獨(dú)立學(xué)院是我國高等教育改革發(fā)展過程中產(chǎn)生的一種創(chuàng)新型辦學(xué)模式,它為我國高等教育普及作出了巨大貢獻(xiàn)。由于與母體高校之間的天然聯(lián)系,多數(shù)獨(dú)立學(xué)院的財(cái)務(wù)管理工作沿用了母體高校的模式,但與獨(dú)立學(xué)院的管理目標(biāo)、管理模式不相適應(yīng),制約了獨(dú)立學(xué)院的健康持續(xù)發(fā)展。因此,我國的獨(dú)立學(xué)院要實(shí)現(xiàn)真正意義的民辦和獨(dú)立,不僅要考慮其體制改革,而且更要考慮其管理創(chuàng)新,而財(cái)務(wù)管理作為一個(gè)單位經(jīng)濟(jì)管理的重要內(nèi)容,具有特別重要的意義。因此分析民辦獨(dú)立學(xué)院財(cái)務(wù)管理中存在的問題對(duì)如何加強(qiáng)獨(dú)立學(xué)院的管理工作、促進(jìn)獨(dú)立學(xué)院盡快向優(yōu)質(zhì)教育資源高校轉(zhuǎn)化逐步發(fā)展為優(yōu)質(zhì)的綜合性大學(xué)、實(shí)現(xiàn)其可持續(xù)發(fā)展具有非常重要的作用。 文章首先對(duì)獨(dú)立學(xué)院與普通民辦高校進(jìn)行了區(qū)別,提出了獨(dú)立學(xué)院是公辦普通高等教育的有利補(bǔ)充,具有公益性。歸納出獨(dú)立學(xué)院現(xiàn)在的辦學(xué)模式,指出獨(dú)立學(xué)院未來的定位與發(fā)展方向。文章對(duì)獨(dú)立學(xué)院的財(cái)務(wù)管理的目標(biāo)、原則、特征主要內(nèi)容進(jìn)行了闡述。而后文章對(duì)北津?qū)W院財(cái)務(wù)管理現(xiàn)狀進(jìn)行了分析,并對(duì)學(xué)院在工作制度及實(shí)際運(yùn)作上存在的問題諸如產(chǎn)權(quán)不明晰、缺乏財(cái)務(wù)風(fēng)險(xiǎn)意識(shí)、成本核算不規(guī)范、收益分配無標(biāo)準(zhǔn)、財(cái)務(wù)制度不明晰,成本管理缺失、預(yù)算管理體制不完善問題進(jìn)行了揭示。最后文章提出解決獨(dú)立學(xué)院財(cái)務(wù)管理問題的相關(guān)對(duì)策和建議:建立學(xué)院的財(cái)務(wù)管理體制、建立學(xué)院預(yù)算管理、完善學(xué)院預(yù)算管理、拓寬籌資渠道,強(qiáng)化融資風(fēng)險(xiǎn)意識(shí),強(qiáng)化學(xué)院成本核算與控制、實(shí)現(xiàn)學(xué)院“合理回報(bào)”。本文旨在運(yùn)用理論與實(shí)踐相結(jié)合的方法,針對(duì)某一獨(dú)立學(xué)院財(cái)務(wù)管理問題,提出解決問題的方法,文章站在具體實(shí)踐環(huán)節(jié),借鑒了前人關(guān)于解決獨(dú)立學(xué)院財(cái)務(wù)管理問題的方法,并聯(lián)系實(shí)際發(fā)揮自身在實(shí)際工作崗位上總結(jié)和提出的解決財(cái)務(wù)管理問題的建議,具有一定的獨(dú)特性和總結(jié)性。
[Abstract]:Independent college is an innovative mode of running a school in the course of the reform and development of higher education in China, which has made great contributions to the popularization of higher education in our country. Because of the natural connection with the parent university, the financial management of most independent colleges adopts the model of the parent university, but it is not suitable to the management goal and management mode of the independent college, which restricts the healthy and sustainable development of the independent college. Therefore, in order to realize the real meaning of private management and independence, the independent colleges of our country should not only consider its system reform, but also consider its management innovation, and financial management is an important part of the economic management of a unit. Of particular significance. Therefore, the problems existing in the financial management of private independent colleges are analyzed. How to strengthen the management of independent colleges and to promote the transformation of independent colleges into high quality educational resources colleges is gradually developed into high quality comprehensive universities. The realization of its sustainable development has a very important role. This paper first distinguishes the independent college from the ordinary private university, and points out that the independent college is a favorable supplement to the public general higher education and has a commonweal character. This paper sums up the current mode of running an independent college, and points out the orientation and development direction of the independent college in the future. This paper expounds the objectives, principles and characteristics of the financial management of the independent college. Then the article analyzes the present situation of financial management in Beijin University, and analyzes the problems existing in the work system and actual operation of the Institute, such as unclear property rights, lack of financial risk consciousness, non-standard cost accounting and no standard of income distribution. The financial system is not clear, the cost management is missing, and the budget management system is not perfect. Finally, the paper puts forward the relevant countermeasures and suggestions to solve the financial management problems of independent colleges: to establish the financial management system, to establish the college budget management, to perfect the college budget management, to broaden the financing channels, and to strengthen the awareness of financing risks. Strengthen the college cost accounting and control, realize the college "reasonable return". The purpose of this paper is to use the method of combining theory with practice, to put forward the method to solve the financial management problem of a certain independent college, the article stands in the concrete practice link, and draws lessons from the previous methods of solving the financial management problem of the independent college. It is unique and summing up some suggestions to solve the financial management problems which are summed up and put forward in the actual work posts in the light of the actual situation.
【學(xué)位授予單位】:湖南大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2012
【分類號(hào)】:G647.5

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