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论文编号：	845
作者编号：	2220060648
上传时间：	2008/6/26 23:35:00
中文题目：	高等学校财务管理体制研究
英文题目：	Universities financial contro
指导老师：	孙广平
中文关键字：	高等学校　财务管理　体制　运行
英文关键字：	colleges and universities　fin
中文摘要：	随着市场经济的建立和高等教育体制改革的深入，高等学校财务管理呈现出跨越式发展趋势：以政府拨款为主要经费来源的格局正在被开放型、多元化的筹资办学形式所替代，高校办学的社会开放度越来越高，不仅招生就业与社会密切联系，而且也与社会存在大量的资金往来。学校财务管理水平的高低直接影响和制约着学校的发展。而财务管理体制是高校财务管理的基础，是财务管理工作的核心内容，是组织财务活动、划分财权和处理财务关系的一项根本制度。因此，在这新的形势下，高校的财务管理必须树立科学的发展观，改革原有的财务管理体制，转换运营机制，促进高等学校的全面协调可持续发展。 本论文在财务管理理论的基础上对财务管理体制作了介绍，明确了财务管理体制就是在特定环境下，为界定财务主体各方面财物管理的责权利关系，规范各财务主体的财务行为而确定的制度和方法的总称。它包括财务组织、财务决策、财务控制等方面，具体而言包括财务管理权限的分配、财务责任的划分、财务管理机构的设置、财务制度的制定等内容，是正确处理财务主体各种财务关系的基本规定。财务管理体制内涵于经济管理体制，又分为外部财务管理体制和内部财务管理体制。本文所研究的财务管理体制主要针对内部财务管理体制。在此基础上，解释了什么是高校财务管理体制，以及影响高校财务管理体制的因素：一是高校管理体制和高校财务管理体制的关系；二是高等教育财政与高校财务管理体制的关系。指出高校财务管理体制的建立要受到高校的管理体制和组织机构设置的约束，要与高校的管理体制和职能组织结构模式相适应。本文对我国高等学校财务管理体制改革历程进行了简要回顾，评价了我国高等财务管理体制历经的两个阶段及相对应的两种体制：一是二十世纪九十年代以前的“统一领导，集中管理”；二是二十世纪九十年代以后的“统一领导，分级管理”的执行情况，分析了现行体制的利弊：“片面的集中”或“片面的分级”，都会给高校财务活动的处理以及正常经济秩序的维持带来一定影响。它需要高校正确界定集中管理与分级管理的概念，处理好集中管理与分级管理的关系，不能在财务管理的模式的选择上摇摆不定，时而偏重集中，时而偏重分级。同时，对英国高校和香港高校的财务管理体制进行了调查研究，从财务机构设置、财务领导体制和财务人员管理等方面与国内高校进行了对比，借鉴了它们的管理理念，对我国高校的财务管理体制建设给予了启示。本文从核心章节分析了高校财务管理体制建设的前提必须是在现代大学制度指导下的，以党委领导、校长负责、教授治学、民主管理为治校基础，针对当前高校财务管理中所面临的主要问题，管理权限的划分问题，优化提出了“定额拨款，预算包干，统一领导，分级管理，多方筹资，调剂使用，建立基金，自我发展”的新财务管理体制。体制中首先对财务领导体制进行了明确：在常委会（校长办公会）领导下的，以校长为法人，以总会计师为主要经济工作领导人，在财务管理委员会的协助下搞好财务管理工作的体制，解决了财务管理中重大事项的决策问题，实现了“统一领导”的原则；根据高校的现实情况，提出了重组高校财务管理组织的模式，成立在财务与国资管理处下属的三中心设置，即会计核算中心、资金结算中心、财务管理中心。在会计核算中心下又集中了报账中心、基建管理科、国有资产管理科，囊括了高校内所有的报账业务（含原二级核算单位），体现了集中核算的原则；同时，财务管理中心对高校的会计核算以外的管理业务进行了统一处理，形成了核算和管理分开，提高了高校的财务的管理和分析能力及财务信息化平台的职能；资金结算中心对校内各开户的二级单位进行了集中管理，避免了舞弊现象的产生，同时统筹了高校的资金，为学校的发展提供了动力。本文最后在所有这些财务管理体制建立的基础上，对与其密切相关的各类制度进行了修改和建议，尤其是关键的财务预算管理制度，通过科学的因素分析法当量计算各类经费和各部门经费，保证了经费的科学使用，促进了高校事业的发展；另外，人员的保障、制度的保障都对新体制的实行提供了前提，相信一个科学有效的体制能大幅提高高校的财务管理能力，为高校的发展保驾护航。 本文综合运用经济学、管理学、教育学等多学科知识，运用历史分析与现实分析相结合，规范分析、对比论证等方法，在对国内外高校财务管理体制现状及成因客观分析的基础上，提出了优化的高校财务管理体制。 本文研究的主要目的：是使高等学校的财务工作更加符合社会主义市场经济体制下多种渠道筹措资金的要求，符合国际惯例的会计模式，建立起顺畅的运行机制、核算体系，使会计核算与市场经济诸要素紧密结合。改变过去那种经济责任不到位、财力比较分散、学校宏观调控能力差、财经工作顺序不畅通的旧财务体制。按照《高等学校财务制度》的规定，改革财务管理体制根本就是要建立一种基于现代大学制度下行之有效的大财务、大预算、大收入、大支出、大调控的财务管理体制。 本文提出了高校财务管理体制的创新观点：1．提出了优化的高校财务管理体制即构建“定额拨款，预算包干，统一领导，分级管理，多方筹资，调剂使用，建立基金，自我发展”的新财务管理体制。2．重新组合了高校财务组织机构，成立了“三中心”。3．采用因素法当量计算制定高校的部门预算。
英文摘要：	As the market economy and the establishment of the in-depth reform of higher education，colleges and universities financial management showing a leap-forward development trends: with government funding as the main source of funding pattern is being open and diversified forms of alternative financing for university. The increasing openness of society, not only enrollment employment and social close contact, but also with the community there are a lot of money exchanges. School financial management level and the level of direct impact on restricting the development of schools. The financial management system is the foundation of college financial management, financial management is the core content of the Organization's financial activities of financial powers and financial relations and handle a basic system. Therefore, in this new situation, the university's financial management must uphold the scientific concept of development, reform of the existing financial management system, the conversion operation mechanism, colleges and universities to promote the comprehensive, coordinated and sustainable development. This paper in financial management theory on the basis of the financial management system was introduced, defined the financial management system is in a specific environment, to define the main financial management of all aspects of property responsibility, authority and benefits, the financial norms of the main financial identified the system and methods of collectively. It includes financial organizations, financial decision-making, financial control, and other areas, specifically including the distribution of financial management competence, financial responsibility for the breakdown, financial management bodies of settings, such as the development of the financial system, is to correctly handle the main financial relationship between the various financial Basic requirements. Financial management system in the content of economic management system, financial management system is divided into external and internal financial management system. This paper studies by the financial management system mainly for internal financial management system. On this basis, to explain what is the college financial management system, and affect the university's financial management system factors: First, university management system and financial management system of colleges and universities; Second, the higher education and university financial management system of relations. University pointed out that the financial management system should be established by the College of the management system of institutions and organizations are bound to the university management system and the functions of the organizational structure model adaptation. This paper on Chinese colleges and universities financial management reform process a brief review, evaluation of Chinese advanced financial management system after the two stages and corresponding to the two systems: First, the 1990s before the "unified leadership, focus Management "and the other is the 1990s after the" unified leadership, management at different levels "of the implementation, analysis of the pros and cons of the current system:" one-sided focus "or" one-sided classification ", will give college financial activities The treatment and the normal economic order to maintain a certain impact. It requires colleges and universities focus on management and the right to define the concept of management at different levels and properly handle the centralized management of relations with management at different levels, not the model of financial management in the choice of wavering, sometimes biased towards centralized, sometimes biased towards classification. At the same time, the British University and the Hong Kong University's financial management system of investigation and study, from the financial institutions, financial institutions and leading financial and personnel management, and other areas of domestic colleges and universities were compared, learn from their management philosophy, on Chinese University of Finance Management system for the building of the Enlightenment. This article from the core chapters of the College financial management system must be a prerequisite for the construction of the modern university system under the guidance to leaders of Party committees, the principal responsible, professor of learning, democratic governance for the school based management, financial management for the university in the main Issue, the issue of the competence of management, optimization proposed a "fixed funding, the budget is responsible until completion, unified leadership, management at different levels, multi-party financing, transfers, the establishment of a fund, self-development" in the new financial management system. First of all financial institutions in the leadership structure was clear: the Standing Committee (principal office) under the leadership to principals is a legal entity, with a total of Accountants as the main leaders of the economic work in financial management with the assistance of the Commission do a good job in financial management The system, to resolve the major issues in the financial management of the decision-making issue and the realization of the "unified leadership" principle, according to the reality of colleges and universities, colleges and universities proposed reorganization of the financial management model, set up in the Finance and the state-owned assets under the management of the three Centre set up, accounting centre, capital settlement center, financial management center. Under the accounting center also focus on the accounting center, infrastructure management Branch, the state-owned asset management Branch, to include all the colleges and universities accounted for business (including the two accounting units), reflects the focus on the accounting principles at the same time, financial management center Universities outside the accounting treatment for the management of a reunification deal with business, formed a separate accounting and management, enhance the university's financial management and analysis capabilities and financial information platform for the functions of capital settlement center on the campus of the accounts of two units The centralized management, to avoid the formation of fraud, while co-ordination the University of funds for schools provided the impetus for the development. Finally, in all of these financial management system established on the basis of its closely related to the types of systems were modified and proposals, in particular the most critical of the financial budget management system, through scientific analysis of the factors calculated equivalent of the various funds and Sector funds to ensure that the use of science and promote the development of the College; addition, the protection system for the protection of the new system have provided a prerequisite for the implementation of, I believe that a scientific and effective system can significantly improve the financial management capacity of University , To protect the university's development. In this paper, the integrated use of economics, management, education, and other multi-disciplinary knowledge, analysis and use of historical reality of the integration of standardized analysis, comparison demonstration and so on, colleges and universities at home and abroad in the financial management system and causes an objective analysis of the status quo on the basis of An optimization of the college financial management system. The main purpose of this study: University of Finance is to make the work more in line with the socialist market economic system under the multi-channel financing requirements, in line with international practices of the accounting model, and establish a smooth operation mechanism, the accounting system, Accounting and Market economy in close connection with various factors. Change the kind of economic responsibility is not in place, financial scattered, schools of macroeconomic regulation and control is poor, financial and economic work of the old order is not open financial system. In accordance with the "Colleges and Universities financial system", reform the financial management system is fundamental to the establishment of a modern university system based on proven financial big, big budget, big income, big spending, the regulation of the financial management system. In this paper, college financial management system of innovation perspective: 1. An optimization of the College Construction of the financial management system that is "fixed funding, the budget is responsible until completion, unified leadership, management at different levels, multi-party financing, transfers, the establishment of a fund, self-development" in the new financial management system. 2. Re-composition of the college financial organizations, the establishment of the "three center." 3. equivalent calculated using factors developed by the University of departmental budgets.
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