松江学院财务管理模式分析
本站原创 论文中文摘要：当前,我国白勺高等教育正处在迅速发展白勺时期。松江学院在不断扩大办学规模、提高办学层次白勺过程中,其财务管理体系已不能适应高等教育发展白勺要求,需建立一整套充满活力白勺财务运行机制。本文通过实证研究,采用定量分析白勺方法,探讨松江学院财务管理体系白勺优化问题。首先在分析松江学院财务管理现状白勺前提下,针对松江学院财务管理中存在白勺问题,根据松江学院财务管理白勺目标,优化了松江学院财务管理体系,改进了松江学院财务管理方法;其次是对松江学院财务评价指标体系进行了重构,设计了反映学校财务收支、综合实力和运行绩效白勺基本指标,并对财务风险进行了财务指标分析。本文通过理论和实践相结合,建立了符合松江学院白勺财务管理体系和评价指标体系,得出白勺方法有一定白勺实用性和操作性。对松江学院改进和加强财务管理体系建设具有一定白勺参考和借鉴作用
Abstract（英文摘要）：www.328tibEt.cn At present, China has experienced mass higher education "Expansion" bapti has been the traditional sense of "elite education" is to "popular education" transition, the development of higher education facing unprecedented challenges and opportunities. The development of higher education in the College of great change: college enrollment expansion, the expansion of university mergers, for the students, teaching facilities update, various financing for development needs. Financial management of the internal management system as a key component of further standardized financial management system will strengthen the university develop in depth. From the outside environment, the Third Plenum of the 16th Party clearly should further improve the public finance system, and promote financial management system. This policy on the financial management of the proposed new requirements. Premier Wen Jiabao of the 10th NPC for the third meeting of the government work report specifically mentioned "strengthen financial management and supervision of schools." Therefore, the imminent reform of financial management.Songjiang College with the expansion of the size of schools, school sites scattered institutional issues, staffing issues, financial management, departmental responsibilities and problems in education in the management and use of funds still exist in the use of the lack of planning, office of a hey loss, internal control system is not perfect, weak financial analysis, financial management idea of a single system of income is not keeping revenue diversion earmarked for financing long-term debt and creditor’s rights issues such as cleaning, schools and the school to improve the standard of financial management.Songjiang College of the financial management problem exists mainly in the following areas of reasons: one, budget management not binding, in the traditional management model, the formation of the budget management awareness of the many errors. 2, cost accounting, the lack of scientific and economic decision-making. 3, the internal control system is not sound. 4, the low quality of financial constraints of the school higher level of financial management. 5, assesent mechani is imperfect, and not enough intensity sound incentives, the school some financial rules and regulations are not real implementation, the limited scope of the audit, incomplete, a point of generation, the lack of integrity and comprehensiveness of the cadre achievement, teaching performance assesents to the completion of the main objectives and tasks pursuant to the lack of other related indicators comprehensive inspection. 6, internal audit and supervision system is imperfect, not to play supervisory roles. 7, weak financial analysis. Currently only schools to budget management and accounting, to the neglect of the importance of economic activities, the establishment of a corresponding analysis of financial risk warning system, a basic financial analysis of the situation was undertaken.Songjiang College of financial management principles set the following concepts: 1, establish a new financial management concept. The school financial management to abandon the previous school funded solely by the government, school finance is the focus of the good "money Guan" the old concepts. School finance activities must emphasize the time value of money, it is necessary to estimate various risks, and to try to control risk in order to enhance School reasonable financial resources. Second, establish a new funding concept. School funding no longer rely on government funding of a single, and the school should give full play to advantages and sponsoring open sources of "increasing revenue and reducing expenditure" thinking actively cultivated sources, increase school resources. The concept of financing changes to school-based management to focus on revenue expenditure management changes, a multi-channel financing for a new pattern of school. Third, establish a new concept of functions. School financial management should be closely integrated with the development of schools, from simple "using money" into an "enrichment, to make money, the money", the service-oriented management of the transition to the policy-making; We should gradually from "book harvest" of accounting to accounting "prior forecast matter of supervision, hindsight" the management and operation of the accounting change. 4, establish a new concept of risk. Universities increasingly fierce competition among, the greater the impact on the market, the financial management of schools facing greater risks. On the one hand, the income sources of risk, the school made by the self-financing part of national policy, the school’s reputation and limitations; The other is the financing risk, as "Silver school cooperation," the development of schools in order to seek their own development, energetically apply for loans from banks, liabilities running, if not maturity to repay principal and interest will be generated financial risks. 5, and establish a new "people-oriented" concept. The "people-oriented" New Era school the objective requirements of financial management, financial management of the school is to promote the level of the key. Schools should fully tap the potential and play, and arouse people’s creativity, enthusia and awareness.Songjiang College school size, the subject full categories, the annual growth in the flow of funds in the financial management model, a "unified leadership, centralized management," the financial management system. The leadership system, school principals responsible for the financial problems in a system, a vice president for overall leadership of school principals to the financial and economic work. The school was established, the Financial Work Leading Group, dedicated to the economic policy of the school system and school fees and standards, arrangements and the implementation of the budget, accounts, school on major economic issues and audited. Schools Financial Work Leading Group, as head of the principals, deputy head of the Association of Finance as vice president, members are competent teaching, research, the vice president of logistics. Financial Work Leading Group under the office and link in the Treasury, the Director of the Treasury organizations daily work. Financial institutions, as the school is set up with several universities, financial institutions is the key to the building, school financial activities with a wide range of financial relations. Therefore, in setting financial institutions, schools follow depth integration with the substantive principle, centralized management and responsibilities consistent with the principles of the institutions. Schools adhere to the Treasury is only one school financial institutions, in all the financial activities of the unified management of the financial sector as the other two schools financial institutions, the Treasury accepted in the business of unified leadership.Songjiang College of improving financial management. One, the establishment of a system of appointing accountants. After the implementation of the internal system of appointing accountants schools, accounting staff appointed under the Department of the Treasury school, responsible for subordinate units, logistics management group, the school-run enterprises, accounting, control their subordinates running the business economy first-hand information on the managers of information with full knowledge While ensuring the integrity of the state-owned assets at the same time, its staff make decisions. 2, a science-based budgeting. Financial management of the school budget is the financial management of schools an important part of it through the management of the school budget preparation and implementation process, the school is a prerequisite for financial activities and basis. To establish a scientific budgeting, budget management is a comprehensive school career development needs. Third, strengthening the internal control system building. 1. Schools should develop a specific case for the fixed standard. 2. The establishment of schools risk indicators evaluation system to control financial risks. 3. To establish and improve various rules and regulations. 4, construction of the Financial Management Information System. Financial management is the normal operation of colleges and universities and an important part of the development of the cause, campus life is inextricably linked with the basic link. Campus figures in the process, regardless of staff, is the personal financial information, or the right project for the management of financial information, are an important resource for digital campus. The number of campus construction, financial management should be adequate attention to the role of information resources by the school management to take the lead in strengthening the "Campus Card" system building.Songjiang College to establish a scientific evaluation of the financial system is the financial management of the schools to conduct a comprehensive analysis of objective reflection of the overall financial situation of the school needs. Multiple school funding to the formation of dominant increases in liabilities, would inevitably bring new financial risks. It will be necessary to adopt a financial warning indicators, analysis and evaluation of School reasonable use of funds, financial management and real financial situation of a timely, effective, scientific and financial operations of the financial risk of early warning, protection of the schools financial benign development. Schools such as the establishment of the financial management of revenue and expenditure reflects the basic indicators; The establishment of schools reflect the overall strength of the financial indicators; The establishment of the schools run financial performance indicators; The establishment of schools reflect the establishment of the financial status indicators and evaluation.
论文关键词： 财务管理；预算管理；评价指标；财务风险；
Abstract（英文摘要）：www.328tibEt.cn At present, China has experienced mass higher education "Expansion" bapti has been the traditional sense of "elite education" is to "popular education" transition, the development of higher education facing unprecedented challenges and opportunities. The development of higher education in the College of great change: college enrollment expansion, the expansion of university mergers, for the students, teaching facilities update, various financing for development needs. Financial management of the internal management system as a key component of further standardized financial management system will strengthen the university develop in depth. From the outside environment, the Third Plenum of the 16th Party clearly should further improve the public finance system, and promote financial management system. This policy on the financial management of the proposed new requirements. Premier Wen Jiabao of the 10th NPC for the third meeting of the government work report specifically mentioned "strengthen financial management and supervision of schools." Therefore, the imminent reform of financial management.Songjiang College with the expansion of the size of schools, school sites scattered institutional issues, staffing issues, financial management, departmental responsibilities and problems in education in the management and use of funds still exist in the use of the lack of planning, office of a hey loss, internal control system is not perfect, weak financial analysis, financial management idea of a single system of income is not keeping revenue diversion earmarked for financing long-term debt and creditor’s rights issues such as cleaning, schools and the school to improve the standard of financial management.Songjiang College of the financial management problem exists mainly in the following areas of reasons: one, budget management not binding, in the traditional management model, the formation of the budget management awareness of the many errors. 2, cost accounting, the lack of scientific and economic decision-making. 3, the internal control system is not sound. 4, the low quality of financial constraints of the school higher level of financial management. 5, assesent mechani is imperfect, and not enough intensity sound incentives, the school some financial rules and regulations are not real implementation, the limited scope of the audit, incomplete, a point of generation, the lack of integrity and comprehensiveness of the cadre achievement, teaching performance assesents to the completion of the main objectives and tasks pursuant to the lack of other related indicators comprehensive inspection. 6, internal audit and supervision system is imperfect, not to play supervisory roles. 7, weak financial analysis. Currently only schools to budget management and accounting, to the neglect of the importance of economic activities, the establishment of a corresponding analysis of financial risk warning system, a basic financial analysis of the situation was undertaken.Songjiang College of financial management principles set the following concepts: 1, establish a new financial management concept. The school financial management to abandon the previous school funded solely by the government, school finance is the focus of the good "money Guan" the old concepts. School finance activities must emphasize the time value of money, it is necessary to estimate various risks, and to try to control risk in order to enhance School reasonable financial resources. Second, establish a new funding concept. School funding no longer rely on government funding of a single, and the school should give full play to advantages and sponsoring open sources of "increasing revenue and reducing expenditure" thinking actively cultivated sources, increase school resources. The concept of financing changes to school-based management to focus on revenue expenditure management changes, a multi-channel financing for a new pattern of school. Third, establish a new concept of functions. School financial management should be closely integrated with the development of schools, from simple "using money" into an "enrichment, to make money, the money", the service-oriented management of the transition to the policy-making; We should gradually from "book harvest" of accounting to accounting "prior forecast matter of supervision, hindsight" the management and operation of the accounting change. 4, establish a new concept of risk. Universities increasingly fierce competition among, the greater the impact on the market, the financial management of schools facing greater risks. On the one hand, the income sources of risk, the school made by the self-financing part of national policy, the school’s reputation and limitations; The other is the financing risk, as "Silver school cooperation," the development of schools in order to seek their own development, energetically apply for loans from banks, liabilities running, if not maturity to repay principal and interest will be generated financial risks. 5, and establish a new "people-oriented" concept. The "people-oriented" New Era school the objective requirements of financial management, financial management of the school is to promote the level of the key. Schools should fully tap the potential and play, and arouse people’s creativity, enthusia and awareness.Songjiang College school size, the subject full categories, the annual growth in the flow of funds in the financial management model, a "unified leadership, centralized management," the financial management system. The leadership system, school principals responsible for the financial problems in a system, a vice president for overall leadership of school principals to the financial and economic work. The school was established, the Financial Work Leading Group, dedicated to the economic policy of the school system and school fees and standards, arrangements and the implementation of the budget, accounts, school on major economic issues and audited. Schools Financial Work Leading Group, as head of the principals, deputy head of the Association of Finance as vice president, members are competent teaching, research, the vice president of logistics. Financial Work Leading Group under the office and link in the Treasury, the Director of the Treasury organizations daily work. Financial institutions, as the school is set up with several universities, financial institutions is the key to the building, school financial activities with a wide range of financial relations. Therefore, in setting financial institutions, schools follow depth integration with the substantive principle, centralized management and responsibilities consistent with the principles of the institutions. Schools adhere to the Treasury is only one school financial institutions, in all the financial activities of the unified management of the financial sector as the other two schools financial institutions, the Treasury accepted in the business of unified leadership.Songjiang College of improving financial management. One, the establishment of a system of appointing accountants. After the implementation of the internal system of appointing accountants schools, accounting staff appointed under the Department of the Treasury school, responsible for subordinate units, logistics management group, the school-run enterprises, accounting, control their subordinates running the business economy first-hand information on the managers of information with full knowledge While ensuring the integrity of the state-owned assets at the same time, its staff make decisions. 2, a science-based budgeting. Financial management of the school budget is the financial management of schools an important part of it through the management of the school budget preparation and implementation process, the school is a prerequisite for financial activities and basis. To establish a scientific budgeting, budget management is a comprehensive school career development needs. Third, strengthening the internal control system building. 1. Schools should develop a specific case for the fixed standard. 2. The establishment of schools risk indicators evaluation system to control financial risks. 3. To establish and improve various rules and regulations. 4, construction of the Financial Management Information System. Financial management is the normal operation of colleges and universities and an important part of the development of the cause, campus life is inextricably linked with the basic link. Campus figures in the process, regardless of staff, is the personal financial information, or the right project for the management of financial information, are an important resource for digital campus. The number of campus construction, financial management should be adequate attention to the role of information resources by the school management to take the lead in strengthening the "Campus Card" system building.Songjiang College to establish a scientific evaluation of the financial system is the financial management of the schools to conduct a comprehensive analysis of objective reflection of the overall financial situation of the school needs. Multiple school funding to the formation of dominant increases in liabilities, would inevitably bring new financial risks. It will be necessary to adopt a financial warning indicators, analysis and evaluation of School reasonable use of funds, financial management and real financial situation of a timely, effective, scientific and financial operations of the financial risk of early warning, protection of the schools financial benign development. Schools such as the establishment of the financial management of revenue and expenditure reflects the basic indicators; The establishment of schools reflect the overall strength of the financial indicators; The establishment of the schools run financial performance indicators; The establishment of schools reflect the establishment of the financial status indicators and evaluation.
论文关键词： 财务管理；预算管理；评价指标；财务风险；