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论文编号：	2890
作者编号：	2220070537
上传时间：	2010/12/20 11:11:40
中文题目：	义务教育学校经费控制研究 ——以A小学为例
英文题目：	The Study on Fund Control of the Compulsory Education
指导老师：	王志红
中文关键字：	经费控制;义务教育;监督;内部控制经费控制
英文关键字：	Fund Budgeting; Budget Management; Monitoring; Internal Control
中文摘要：	义务教育涉及到千家万户，只有义务教育经费高效、规范地运转,才能保证义务教育学校的健康发展。我国实施义务教育经费保障机制改革之后，义务教育经费投入不断增加，经费短缺的问题大为改善。但是由于许多学校更多地重视经费的争取，而在经费的使用和管理方面重视不够，致使经费使用过程中出现了许多低效率现象。在这种背景下，义务教育经费高效规范的运转,就成为义务教育学校健康发展的必要保证。加强义务教育学校的经费控制，确保财政资金的收入、支出符合法律规定，提高资金使用效率，不但有助于财政资源的有效配置，也有助于监督财政资金的合理使用。 本文首先阐述了作为其理论基础的公共财政以及内部控制理论，详细介绍了包括公共财政的核心、职能和理念，以及包括事前控制、事中控制和事后控制三个环节的内部控制体系。梳理出了作为事业单位的义务教育学校这一主体在内部控制方面的特点以及相对于企业单位的不同之处。其次较为系统地分析了我国义务教育经费控制的现状，发现实践中存在着义务教育经费投入不足、使用效率不高及投入不均衡等问题。本文从事前控制、事中控制、事后控制方面着手，主要从加强预算管理、完善内部控制制度、加强审计监督和加强会计人员队伍建设四个方面探讨完善义务教育学校经费控制的改进方案。进一步采用案例分析的方法，选取A小学经费控制作为研究对象，通过分析A小学经费控制现状，归纳和总结A小学经费控制中存在的问题。本文发现，A小学对预算编制比较重视，支出审批方面较为严格，同时学校财务公开工作也较好。但同时存在财务规章制度不健全、预算外教育经费管理不完善、财务分析工作质量不高和财务人员业务水平较低等问题。本文进一步认为，A小学可以从建立健全内部控制制度、加强审计监督、加强会计人员队伍建设三方面完善其经费控制。 本文研究对我国义务教育经费控制具有一定借鉴意义。
英文摘要：	To run the rural compulsory education (RCE) fund efficiently and lawfully, is necessary for healthy development of RCE schools. After RCE fund security system reform in recent years, the input of RCE fund has made constant increments, therefore the shortage problem of RCE fund has been solved in some extent. But still, there exists some low-efficiencies in the process of RCE fund using. This paper studies how to use the educational fund in compulsory school. This paper use public finance theory and internal-control theory, summaries the difference between compulsory schools about internal-control. It believes that the best choice is to control the educational fund efficiently. This paper does research by combining survey analysis and case analysis. It identifies the problems in compulsory school through surveying the references; It seeks for the useful ways to control educational fund through case analysis. In order to have a complete picture of this problem, and find out the advantage and disadvantage of fund control, it did a questionnaire to A school. All the teachers and workers in A school took part in the questionnaire. The author focused on the control of educational fund in school A. The questionnaire contains budget management, expenditure management, submit and payment process, property management, accounts disclosure and accountants background, and so on. After communication with the administration , the author fond that A school follows the control pattern of “pre-the matter, during the matter, after the matter ”, which means they do a budget and finance plans at the beginning of the year, pay close attention to the property control and submitting process in the year, analysis the fund-using efficiency after the year-end. Primary school A did a good job in some aspects of fund control; they provide a good ensure for educational fund control. Firstly, they made a budget very carefully. The budget is complete. real data included, carefully designed. Also, they carry it out carefully. In primary school A , only the president can sign the check, so the funds are strictly controlled. There are some problems too. There are not enough rule on fund control, and the accountants need more trainning. In order to solve these problem, the author maks suggestion in three steps. Firstly, better internal-control systems, secondly, anditing reinforcements, thirdly, the accountants should continue after-working studying. The accountants should compete with the requirements of works. The paper reaches following conclusions 1: the input on compulsory education is not enough, and the distribute of money is not fair, 2: primary school A did a good job in budget-making and approvement, but the control systems are not clear in school A, the accountants are not professional enough for their job. Though the paper did this research on the primary school, but the analysis framework is also very useful to other units.
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