本文選題：國庫集中支付 + 哈爾濱技師學(xué)院��； 參考：《哈爾濱工業(yè)大學(xué)》2017年碩士論文

【摘要】：作為首批國家高技能人才培養(yǎng)示范基地和國家中等職業(yè)教育改革發(fā)展示范院校,哈爾濱技師學(xué)院主要承擔(dān)著為國家培養(yǎng)和培訓(xùn)高級技師、高級工、職業(yè)學(xué)校實習(xí)指導(dǎo)教師以及社會各類技能型人才的任務(wù)。在前期的財務(wù)管理過程中,哈爾濱技師學(xué)院按照“統(tǒng)一領(lǐng)導(dǎo)、集中核算、分級管理”的框架,形成了相對完整的財務(wù)管理模式和制度。國庫集中支付制度改革對哈爾濱技師學(xué)院以前的放養(yǎng)型管理方式進(jìn)行了很好地約束,改變了以前的粗放式的資金管理模式,同時加強了國家財政部門對發(fā)放到學(xué)院的財政資金全流程的監(jiān)管,給哈爾濱技師學(xué)院財務(wù)管理帶來新的挑戰(zhàn),主要體現(xiàn)為:國庫集中支付要求哈爾濱技師學(xué)院財務(wù)管理模式進(jìn)行轉(zhuǎn)型;國庫集中支付促使哈爾濱技師學(xué)院預(yù)算管理向更科學(xué)方向發(fā)展;國庫集中支付要求哈爾濱技師學(xué)院提升資金使用的效率與效益;國庫集中支付對哈爾濱技師學(xué)院財務(wù)信息管理系統(tǒng)提出新要求。根據(jù)國庫集中支付制度對哈爾濱技師學(xué)院財務(wù)管理的影響,結(jié)合國庫集中支付制度在我國高校實施中的經(jīng)驗和挑戰(zhàn),哈爾濱技師學(xué)院基于國庫集中支付的財務(wù)管理需要更加重視“管理為重”思想理念的強化,在堅持適應(yīng)性原則、系統(tǒng)最佳原則和成本優(yōu)化原則的基礎(chǔ)上,構(gòu)建哈爾濱技師學(xué)院基于國庫集中支付的財務(wù)管理優(yōu)化體系。哈爾濱技師學(xué)院基于國庫集中支付的財務(wù)管理體制優(yōu)化的具體措施包括:樹立基于國庫集中支付的財務(wù)管理新理念;建立符合國庫集中支付要求的全面預(yù)算管理體系;制訂和完善適應(yīng)國庫集中支付制度的財務(wù)管理制度;優(yōu)化財務(wù)管理的流程,形成科學(xué)和完善的財務(wù)組織管理機制;構(gòu)建和國庫集中支付有效對接的財務(wù)信息綜合管理系統(tǒng);建立在國庫集中支付下的財務(wù)管理績效評價體系;強化對哈爾濱技師學(xué)院財務(wù)人員的技能培訓(xùn);加強與相關(guān)部門的溝通,提升實施效果。
[Abstract]:As the first national demonstration base for the training of highly skilled personnel and the national model colleges for the reform and development of secondary vocational education, Harbin technician College mainly undertakes to train and train senior technicians and senior workers for the country. Vocational school practice guidance teachers and all kinds of social skilled personnel task. In the early financial management process, Harbin technician College formed a relatively complete financial management model and system according to the framework of "unified leadership, centralized accounting, hierarchical management". The reform of the treasury centralized payment system has restricted the former stock-raising management method of Harbin technician College, and changed the former extensive fund management mode. At the same time, it has strengthened the supervision of the whole flow of financial funds issued to the Institute by the state financial department, which has brought new challenges to the financial management of Harbin technician College. The main results are as follows: centralized treasury payment requires the transformation of the financial management mode of Harbin technician College, and the centralized treasury payment promotes the development of budget management of Harbin technician College towards a more scientific direction; The centralized payment of national treasury requires Harbin technician college to improve the efficiency and benefit of the use of funds, and the treasury centralized payment puts forward new requirements for the financial information management system of Harbin technician college. According to the influence of the treasury centralized payment system on the financial management of Harbin technician College, combined with the experience and challenges in the implementation of the treasury centralized payment system in Chinese universities, The financial management of Harbin technician College based on the centralized payment of the treasury needs to pay more attention to the strengthening of the idea of "management is the most important", and on the basis of adhering to the principle of adaptability, the best principle of the system and the principle of cost optimization, Build Harbin technician Institute based on treasury centralized payment of financial management optimization system. The specific measures to optimize the financial management system of Harbin technician College based on the centralized payment of the treasury include: establishing a new concept of financial management based on centralized payment of the treasury, establishing a comprehensive budget management system that meets the requirements of centralized payment of the national treasury; To formulate and perfect the financial management system that adapts to the treasury centralized payment system, to optimize the financial management process, to form a scientific and perfect financial organization and management mechanism, to construct a comprehensive financial information management system which is effectively connected with the treasury centralized payment system; To establish the financial management performance evaluation system under the centralized payment of treasury; to strengthen the skills training of financial personnel of Harbin technician College; to strengthen the communication with the relevant departments to improve the implementation effect.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：G717.5

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