【摘要】：世紀(jì)之交的中國(guó)高等教育經(jīng)過(guò)三年跨越式發(fā)展，就以世界上絕無(wú)僅有的速度和方式實(shí)現(xiàn)了由精英教育向大眾化教育的過(guò)渡。在市場(chǎng)經(jīng)濟(jì)環(huán)境下，為規(guī)范高等學(xué)校財(cái)務(wù)行為，強(qiáng)化財(cái)務(wù)管理，提高辦學(xué)經(jīng)費(fèi)使用效益，進(jìn)一步推進(jìn)高校內(nèi)部管理體制改革，按照現(xiàn)代大學(xué)制度的要求建立高校法人治理結(jié)構(gòu)，完善高校財(cái)務(wù)治理體系已越來(lái)越受到政府、社會(huì)和高等學(xué)校自身的重視。 在相關(guān)理論綜述的基礎(chǔ)上，本文分析并指出需要進(jìn)一步研究的問(wèn)題，從而得出本文研究的理論意義和實(shí)踐價(jià)值；然后從委托代理理論和新公共管理理論的角度，對(duì)公立高校財(cái)務(wù)治理的理論基礎(chǔ)進(jìn)行了闡述，并在此基礎(chǔ)上對(duì)公立高校財(cái)務(wù)治理的相關(guān)概念進(jìn)行了界定，明確了公立高校財(cái)務(wù)治理的主體、客體、目標(biāo)以及財(cái)權(quán)配置這一核心。 隨后根據(jù)高校財(cái)務(wù)治理效率評(píng)價(jià)指標(biāo)體系建立的原則，以已有的財(cái)務(wù)評(píng)價(jià)指標(biāo)等為依托，，設(shè)計(jì)了一套有望可以比較完善的反映高校財(cái)務(wù)治理水平的評(píng)價(jià)指標(biāo)體系，為高校財(cái)務(wù)治理的研究提供了新的視角。接著，引入層次分析法，解決了定量難的問(wèn)題，確定了準(zhǔn)則層、指標(biāo)層的權(quán)重值，并進(jìn)一步確定了評(píng)級(jí)體系評(píng)分區(qū)間。結(jié)合案例分析，闡述評(píng)價(jià)指標(biāo)體系的具體應(yīng)用方法和可行性。最后，本文就建立和完善我國(guó)公立高校財(cái)務(wù)治理體系、提高財(cái)務(wù)治理水平提出若干政策建議。
[Abstract]:At the turn of the century, China's higher education has achieved the transition from elite education to popular education in a speed and way unprecedented in the world after three years of great-leap-forward development. Under the market economy environment, in order to standardize the financial behavior of colleges and universities, strengthen the financial management, improve the efficiency of the use of school funds, further promote the reform of the internal management system of colleges and universities, and establish the corporate governance structure of colleges and universities in accordance with the requirements of the modern university system, Improving the financial governance system of colleges and universities has been paid more and more attention by the government, society and universities themselves. On the basis of the relevant theories, this paper analyzes and points out the problems that need further study, so as to obtain the theoretical significance and practical value of this study. Then from the perspective of principal-agent theory and new public management theory, this paper expounds the theoretical basis of financial governance in public colleges and universities, and defines the related concepts of financial governance in public colleges and universities. This paper clarifies the core of the subject, object, target and allocation of financial power in the financial governance of public colleges and universities. Then, according to the principles of establishing the evaluation index system of financial governance efficiency in colleges and universities, and relying on the existing financial evaluation indexes, a set of evaluation index system which can reflect the level of financial governance in colleges and universities is designed. It provides a new perspective for the study of financial governance in colleges and universities. Then, the analytic hierarchy process (AHP) is introduced to solve the problem of quantitative difficulty, and the weight of criterion layer and index layer is determined, and the evaluation interval of rating system is further determined. Combined with case analysis, this paper expounds the concrete application method and feasibility of evaluation index system. Finally, this paper puts forward some policy suggestions on establishing and perfecting the financial governance system of public universities in China and improving the level of financial governance.
【學(xué)位授予單位】：上海外國(guó)語(yǔ)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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