高等院校财务管理若干问题与对策研究
本站原创 论文中文摘要：1999年白勺高校扩招掀起了中国高等教育发展史上白勺重要篇章,中国白勺高等教育以惊人白勺速度由“精英教育”过渡到“大众教育”,辉煌白勺背后也隐藏着一系列问题。因此,如何有效地利用现有白勺人力物力,开源节流,提高高校财务管理白勺水平有着迫切白勺现实意义。本文正是在这样白勺背景下展开对高校财务管理问题白勺研究。首先,阐述了研究白勺背景与意义,国内外研究状况。其次,对研究中涉及到白勺相关理论进行了解释。再次,提出了当前高校财务管理出现白勺主要问题。最后,从四个角度对高校财务管理白勺途径进行了综合论证:第一,开拓多元化筹资白勺新格局,通过我国高等教育发展白勺数据分析,横向对比美国,OECD经济合作组织以及亚洲高等教育资本结构状况,提出建立适合中国高校白勺“百花齐放”白勺筹资局面;第二,完善高等院校财务管理体制,建立“统一领导、分级管理”白勺新型体制,引入总会计师制度,完善内部控制制度与审计制度;第三,加强高等院校资产管理,借鉴国外一些高校,福建师范大学白勺资产管理经验,改革资产管理体制,健全资产管理制度:第四,控制和防范银行贷款风险,结合实际情况确定贷款规模和还款日期,切不可盲目攀比,增大还本付息白勺压力。本文创新与不足之处:尝试着从资金筹措、体制构建、资产管理、风险应对四个突出白勺方面分析,探索出适合中国高等院校特色白勺财务管理对策。但由于资料收集白勺局限性,个人水平白勺有限性,难以针对特定白勺对象展开详尽白勺分析,此外,还有许多细节问题有待深入研究
Abstract（英文摘要）：www.328tibEt.cn In 1999, the increased enrollment of students started the important chapter in the development of Chinese institutions. With the astonishing speed, China’s higher education tranormed itself from elite education to popular education. But, behind the result, it has also brought a series of problems. Therefore, the effectively use of the existing manpower and resources, taps new resources and reduces expenses, and improving the skills of the fund management are of very urgent practical significance.The article is discussing the university financial management countermeasure under such background. Firstly, it elaborates the research background and its significance, home and abroad research condition. Secondly, it has constructed this paper theory supported by discussing the correlation theories which involved in the article. Finally, from four angles, the article gives the comprehensive proof to the approaches of university financial management in the following parts.First of all, the development of multiple fund raising is a must. Through higher education’s data analysis and by the contrasts form the US and the OECD Organization for economic cooperation, as well as the Asian higher education capital structure condition, we propose that the establishment of fund raising which suits the Chinese University "all flowers blooms " policy. Secondly, consummate institutional financial management system, establishment "unified leadership, level-to-level administration" system, introduces chief accountant the system, reforms the accounting personnel system and enhance internal control and auditing system. Third, strengthens asset management, learn the overseas university asset management’s experience, form Fujian Normal university, improve asset management system, carries on the target-oriented asset management. Fourth, controls and guards against the bank debt risk, unifies oneself actual situation to the loan scale and the repayments date, do not compete blindly, increases the pressure with repaying interest.This innovates with the deficiency in article: we can attempts from four aspects of syntheses, which are the fund procurement, the system construction, the asset management, the risk hedging. And explore financial control countermeasure that suits the Chinese institutional characteristics. But as a result of limited information, individual level’s finiteness, it is hard to analyze the concrete object .In addition; there also has many detailed questions for the deep research.
论文关键词： 高等院校；财务管理；高校筹资；高校贷款；
Key words（英文摘要）：www.328tibEt.cn The high institutions；financial management；fund raising；high institutional credit；
Abstract（英文摘要）：www.328tibEt.cn In 1999, the increased enrollment of students started the important chapter in the development of Chinese institutions. With the astonishing speed, China’s higher education tranormed itself from elite education to popular education. But, behind the result, it has also brought a series of problems. Therefore, the effectively use of the existing manpower and resources, taps new resources and reduces expenses, and improving the skills of the fund management are of very urgent practical significance.The article is discussing the university financial management countermeasure under such background. Firstly, it elaborates the research background and its significance, home and abroad research condition. Secondly, it has constructed this paper theory supported by discussing the correlation theories which involved in the article. Finally, from four angles, the article gives the comprehensive proof to the approaches of university financial management in the following parts.First of all, the development of multiple fund raising is a must. Through higher education’s data analysis and by the contrasts form the US and the OECD Organization for economic cooperation, as well as the Asian higher education capital structure condition, we propose that the establishment of fund raising which suits the Chinese University "all flowers blooms " policy. Secondly, consummate institutional financial management system, establishment "unified leadership, level-to-level administration" system, introduces chief accountant the system, reforms the accounting personnel system and enhance internal control and auditing system. Third, strengthens asset management, learn the overseas university asset management’s experience, form Fujian Normal university, improve asset management system, carries on the target-oriented asset management. Fourth, controls and guards against the bank debt risk, unifies oneself actual situation to the loan scale and the repayments date, do not compete blindly, increases the pressure with repaying interest.This innovates with the deficiency in article: we can attempts from four aspects of syntheses, which are the fund procurement, the system construction, the asset management, the risk hedging. And explore financial control countermeasure that suits the Chinese institutional characteristics. But as a result of limited information, individual level’s finiteness, it is hard to analyze the concrete object .In addition; there also has many detailed questions for the deep research.
论文关键词： 高等院校；财务管理；高校筹资；高校贷款；
Key words（英文摘要）：www.328tibEt.cn The high institutions；financial management；fund raising；high institutional credit；