本文選題：高校財務(wù) + 運作規(guī)范�。� 參考：《華中科技大學(xué)》2012年碩士論文

【摘要】：近年來，我國政府對高等教育的投入力度逐漸加大，越來越多的學(xué)者進(jìn)行高校財務(wù)管理方面的研究探討。一則通過財務(wù)數(shù)據(jù)可以獲得高校在教學(xué)、科研、社會服務(wù)方面的績效成果；二則合理的財務(wù)運作機(jī)制可提高高校的資金利用率，擴(kuò)展財務(wù)經(jīng)費籌款渠道，保證高校有充足的資金開展各項活動；三則可以對高校的財源結(jié)構(gòu)進(jìn)行分析，，從而確定各項資金的控比。 本文采用文獻(xiàn)研究法、制度研究法與比較研究法，首先分析與高校財務(wù)運作機(jī)制相關(guān)的概念與含義，為下述研究提供概念界定與思路厘清。接著就我國高等院校財務(wù)運作機(jī)制的基本情況進(jìn)行分析，重點介紹我國高校財務(wù)運作規(guī)范、財務(wù)經(jīng)費籌措渠道與財源結(jié)構(gòu)。然后根據(jù)美國高校的財務(wù)運作機(jī)制的情況，做相應(yīng)的重點對照分析。接著通過并列分析中國與美國高校財務(wù)運作機(jī)制相關(guān)資料，對比兩國的財務(wù)運作規(guī)范、財務(wù)經(jīng)費籌措渠道、財源結(jié)構(gòu)，解析兩國在此方面所存同異。最后通過對比分析上述三方面提出了加強(qiáng)我國高校財務(wù)運作工作的對策和建議。重點指出在財務(wù)運作規(guī)范方面我國高校應(yīng)加強(qiáng)財務(wù)預(yù)算管理制度，設(shè)立高校預(yù)算管理經(jīng)濟(jì)責(zé)任制；在財務(wù)資金籌措渠道方面應(yīng)借鑒美國的財務(wù)籌資模式與渠道，擴(kuò)大我國高校經(jīng)費來源；最后就財源結(jié)構(gòu)而言，我國應(yīng)在一定程度上參照美國公立高校情況，即在保證政府撥款的同時，不宜再提升學(xué)雜費所占比例。
[Abstract]:In recent years, the government has gradually increased its investment in higher education, and more scholars have studied the financial management of colleges and universities. First, we can obtain the achievements in teaching, scientific research and social services through financial data; second, a reasonable financial operation mechanism can improve the utilization rate of funds in colleges and universities, and expand the channels for raising funds for financial funds. To ensure that colleges and universities have sufficient funds to carry out various activities; third, to analyze the structure of the financial resources of colleges and universities, so as to determine the control ratio of each fund. This paper adopts the methods of literature research, system research and comparative research. Firstly, it analyzes the concepts and meanings related to the financial operation mechanism of colleges and universities, and provides the following research with the definition of concepts and the clarification of ideas. Then it analyzes the basic situation of the financial operation mechanism of colleges and universities in our country, and focuses on introducing the financial operation standard, the financing channel and the financial source structure of our country's colleges and universities. Then according to the financial operation mechanism of American colleges and universities, the corresponding key points are compared and analyzed. Then, by analyzing the related data of financial operation mechanism of Chinese and American colleges and universities, the paper compares the financial operation standard, the financing channel and the financial source structure of the two countries, and analyzes the similarities and differences between the two countries in this respect. Finally, the countermeasures and suggestions for strengthening the financial operation of colleges and universities in China are put forward through the comparison and analysis of the above three aspects. It is pointed out emphatically that our universities should strengthen the financial budget management system and set up the economic responsibility system of university budget management in the aspect of financial operation standard, and should draw lessons from the American financial financing mode and channel in the aspect of financial financing channels. Finally, as far as the structure of financial resources is concerned, our country should refer to the situation of American public universities to a certain extent, that is, it is not appropriate to increase the proportion of tuition and miscellaneous expenses at the same time as the government allocates funds.
【學(xué)位授予單位】：華中科技大學(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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