本文選題：技師學院 + 財務(wù)管理　； 參考：《鄭州大學》2012年碩士論文

【摘要】：近年來,尤其是《國家中長期教育改革和發(fā)展規(guī)劃綱要》(2010-2020)的頒布實施,職業(yè)教育被推上更加突出的位置,財務(wù)管理作為學校內(nèi)部管理的重要組成部分,現(xiàn)行的管理制度已不能滿足學校快速發(fā)展地需要。新修訂的《事業(yè)單位財務(wù)規(guī)則》,于2012年4月1日起開始施行,對于規(guī)范事業(yè)單位的財務(wù)行為、加強財務(wù)管理的基礎(chǔ)工作進行了調(diào)整和完善。ZZ技師學院作為一所河南歷史較長的中等職業(yè)學校,財務(wù)管理工作遇到了幾個較為突出的共性問題,研究其財務(wù)管理中存在的問題,不僅可為該校財務(wù)管理水平地提高提出建議,而且對我國技師類學校的財務(wù)管理也有一定的借鑒意義。 ZZ技師學院經(jīng)過30多年的發(fā)展,其財務(wù)管理工作由于政策和核算環(huán)境的變化,面臨著新地挑戰(zhàn),主要表現(xiàn)在：受現(xiàn)行會計核算制度地制約,實行免學費條件下不進行成本核算,無法為國家按學生人數(shù)對學校進行補助提供科學的依據(jù),造成收支失衡；經(jīng)費使用方面,在支付方式多元化的情況下,仍使用單一的收付實現(xiàn)制進行核算,造成無法準確核算和完整反映新出現(xiàn)的業(yè)務(wù)內(nèi)容；對于多渠道資金來源購置的、價值昂貴的實習設(shè)備等固定資產(chǎn)仍不提取折舊,無法保證資產(chǎn)的安全使用,不能準確地反映其實際價值,也不利于其更新和管理；對于多渠道多元化的資金流動,仍不編制現(xiàn)金流量表,不能及時反映資金的流入和流出情況,增加了資金的使用風險。 針對ZZ技師學院財務(wù)管理存在的主要問題,結(jié)合現(xiàn)行國家政策和新的財務(wù)管理規(guī)則,以較新的視角通過分析其形成原因,有選擇地借鑒國內(nèi)外部分同類學校的先進管理經(jīng)驗,提出轉(zhuǎn)變財務(wù)管理觀念提高財務(wù)管理能力、借鑒“權(quán)責發(fā)生制”原則進行成本核算、加強固定資產(chǎn)管理計提固定資產(chǎn)折舊、編制現(xiàn)金流量表完善會計報表體系的措施,以解決ZZ技師學院乃至其他中等職業(yè)教育學校的財務(wù)管理工作中存在的新問題。
[Abstract]:In recent years, especially with the promulgation and implementation of the National Medium- and Long-Term Education Reform and Development Program (2010-2020), vocational education has been promoted to a more prominent position. Financial management is an important part of the internal management of schools. The current management system can not meet the needs of the rapid development of the school. The newly revised Financial rules for institutions came into effect on April 1, 2012. The basic work of strengthening financial management has been adjusted and perfected. As a secondary vocational school with a long history in Henan Province, the financial management has encountered several outstanding common problems, and the problems existing in its financial management have been studied. It can not only improve the level of financial management of the school, but also can be used for reference in the financial management of Chinese technician schools. ZZ technician College has been developed for more than 30 years. Due to the change of policy and accounting environment, its financial management is faced with new challenges, which are mainly reflected in the fact that it is restricted by the current accounting system and does not carry out cost accounting under the condition of free tuition. It is impossible to provide a scientific basis for the state to subsidize the school according to the number of students, resulting in the imbalance of income and expenditure. As a result, it is not possible to accurately account for and fully reflect the newly emerging business content; for fixed assets such as expensive internship equipment, which are purchased from multiple sources of funds, they still do not draw depreciation and are unable to ensure the safe use of assets, It can not accurately reflect its actual value, nor is it conducive to its renewal and management; for the multi-channel diversified capital flow, it still does not compile the statement of cash flow, and can not reflect the inflow and outflow of funds in time, thus increasing the risk of the use of funds. In view of the main problems existing in the financial management of ZZ technician College, combined with the current national policy and the new financial management rules, this paper analyzes the reasons for its formation from a relatively new perspective, and selectively draws lessons from the advanced management experience of some similar schools at home and abroad. The paper puts forward some measures to improve the ability of financial management by changing the concept of financial management, using the principle of accrual basis for cost accounting, strengthening the management of fixed assets to calculate and withdraw the depreciation of fixed assets, and compiling cash flow statement to perfect the accounting statement system. In order to solve the new problems in the financial management of ZZ technician college and other secondary vocational education schools.
【學位授予單位】：鄭州大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：G717

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本文編號：2048583