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论文编号：	14472
作者编号：	2320213914
上传时间：	2024/3/6 18:58:47
中文题目：	T市B区中小幼学校财务共享研究
英文题目：	Research on Finance Shared Services in City T District B Schools
指导老师：	张继勋
中文关键字：	财务管理工作改进；财务共享；流程再造；学校
英文关键字：	Improvements in Financial Management Work;Financial sharing; Business process reengineering; Schools
中文摘要：	我国高度重视教育事业的发展，保障教育投入是基础。近年来，基础教育显现出集团化办学、入学人数大规模增长、财政办学经费投入多的特征，在此背景下，财务管理作为学校发展的基础环节，呈现出资金使用效率低、日常管理成本高、风险管理能力差等问题，传统按收支记账核算的财务管理模式已无法有效应对财务风险。因此，本文以财务共享的理念为切入点，探究基础教育系统财务转型的方法。 本文通过文献研究及案例分析的方式，以 T 市 B 区中小幼学校所属教育系统为例，深入分析了现行财务管理工作下存在的问题，同时为了弥补资金监管漏洞、降低财务风险、提升资金使用效率，本文提出基于财务共享理念对财务管理工作进行改进。通过分析教育系统财务管理工作的现状，包括预算管理、资金支付管理、财务监督、财务控制与数据分析，发现现行财务管理工作下存在资金配置效率低、资金使用效率低、资金管控能力差、财务数据利用率低的问题。根据业务流程再造理论，重新构建组织架构、设置岗位职责、优化业务流程。 同时为了保障财务共享模式的实施，本文提出搭建财务共享平台的关键是在构建前期做好准备工作，将资金在账务中的遗留问题统一处理，以便于后期实施集中管理。并分为三个阶段搭建财务共享平台：财务集中阶段、试运行阶段、数据共享阶段，本文认为财务监管的标准和风险管理的程序需要在试运行阶段构建并持续优化。
英文摘要：	China places great importance on the development of the education sector, and ensuring adequate investment in education is fundamental. In recent years, basic education has shown characteristics such as group-based management, a significant increase in enrollment, and substantial financial investment in school operation. In this context, financial management, as a fundamental aspect of school development, is facing challenges such as low fund utilization efficiency, high day-to-day management costs, and inadequate risk management capabilities. The traditional financial management model based on income and expenditure accounting is no longer effectively addressing financial risks. Therefore, this paper, with the concept of financial sharing as a starting point, explores methods for the financial transformation of the basic education system. This article, through literature research and case analysis, takes the education system of small and medium-sized schools in District B of T City as an example to conduct an in-depth analysis of the problems existing in the current financial management work. In order to address funding oversight gaps, reduce financial risks, and enhance fund utilization efficiency, the paper proposes improvements in financial management based on the concept of financial sharing. By analyzing the current state of financial management in the education system, including budget management, fund payment management, financial supervision, financial control, and data analysis, it is found that the current financial management suffers from issues such as low fund allocation efficiency, low fund utilization efficiency, weak fund control capabilities, and low utilization of financial data. Following the theory of business process reengineering, the paper suggests reconstructing the organizational structure, defining job responsibilities, and optimizing business processes. To ensure the implementation of the financial sharing model, the paper proposes that the key to building a financial sharing platform lies in early-stage preparation, addressing legacy issues in fund accounting for later centralized management. The construction of the financial sharing platform is divided into three phases: the financial consolidation phase, the trial operation phase, and the data sharing phase. The paper argues that the standards for financial supervision and the procedures for risk management need to be established and continuously optimized during the trial operation phase.
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