本文關(guān)鍵詞：越南高校財(cái)務(wù)管理自主權(quán)存在的問題及對(duì)策研究　出處：《哈爾濱工業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著世界教育發(fā)展，越南高等教育在大眾化進(jìn)程中，高校辦學(xué)自主權(quán)慢慢成為越南高等教育的新目的、新方法，用來強(qiáng)化高校的自主創(chuàng)新能力，促進(jìn)高教育的發(fā)展、提高教育質(zhì)量。 越南高校獲得財(cái)務(wù)管理自主權(quán)是近年來越南高等教育改革的重大舉措。本文運(yùn)用高校財(cái)務(wù)管理理論的分析框架，首先對(duì)越南高等學(xué)校在獲得財(cái)務(wù)管理自主權(quán)之前的狀況進(jìn)行分析，其次對(duì)越南3所典型大學(xué)進(jìn)行分析。以實(shí)行自主財(cái)務(wù)的自2010年至2012年三年為考察期限，調(diào)查其連續(xù)三年的財(cái)政報(bào)告，進(jìn)行統(tǒng)計(jì)分析，并與自主財(cái)務(wù)之前相比較。在此基礎(chǔ)上，，論文從經(jīng)費(fèi)總量，經(jīng)費(fèi)來源渠道與結(jié)構(gòu)，經(jīng)費(fèi)使用結(jié)構(gòu)等三個(gè)方面，對(duì)越南高等學(xué)校自主財(cái)務(wù)前后的變化，優(yōu)勢(shì)和存在的問題進(jìn)行了系統(tǒng)的分析。最后論文以部分發(fā)達(dá)國(guó)家的經(jīng)驗(yàn)為參照系，并結(jié)合越南的實(shí)際情況，在宏觀和微觀兩個(gè)層面提出了越南高等學(xué)校財(cái)務(wù)管理進(jìn)一步完善的對(duì)策建議。 本文研究結(jié)果將會(huì)給越南教育管理部門和高校內(nèi)部財(cái)務(wù)管理提供啟發(fā)和借鑒。
[Abstract]:With the development of world education and the popularization of higher education in Vietnam, the autonomy of higher education has gradually become the new purpose of Vietnam's higher education. The new method is used to strengthen the independent innovation ability of colleges and universities, promote the development of higher education and improve the quality of education.
Vietnamese universities financial management autonomy is a major measure of Vietnamese higher education reform in recent years. This paper analysis framework of university financial management theory, firstly analyzed in Vietnam university financial management autonomy before the situation, 3 typical university analysis followed in Vietnam. In order to implement the independent finance from 2010 to in 2012 for the three year study period, investigation of its financial report for three consecutive years, statistical analysis, and compared with the independent financial before. On this basis, from the amount of funding, funding sources and structure, the three aspects of the use of funds structure, change of Vietnamese higher school autonomy and the system of financial. The analysis of the advantages and existing problems. Finally, with the experience of developed countries for reference, and combining with the actual situation in Vietnam, proposed in the two macro and micro level The countermeasures and suggestions for further improvement of financial management in Vietnam colleges and universities.
The results of this study will provide enlightenment and reference for the Education Management Department of Vietnam and the internal financial management of colleges and universities.

【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：G647.5

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本文編號(hào)：1400644