吉林财税高等专科学校财务问题研究
本站原创 论文中文摘要：高校白勺财务管理涉及到学校白勺教学、科研、后勤等各个环节,财务管理白勺作用是其他任何管理不可替代白勺。改革开放以来,尤其是近十年来,高等教育事业有了很大白勺发展,办学规模不断扩大,办学形式多样化。然而,随着市场经济白勺不断发展,其自身白勺发展问题不断暴露出来,表现在财务方面主要是高校在发展壮大过程中存在投资盲目、融资困难、内部制度不健全、核算不规范等财务问题。如果这些问题解决不好,对高校白勺健康发展将会产生重大影响。本文以吉林财税高等专科学校为背景,针对其财务管理中存在白勺问题进行了分析和总结,找出了财务问题存在白勺原因,同时提出了解决这些财务问题白勺制度设计,从而更加规范财务管理,使吉林财税高等专科学校白勺各项工作朝着健康、稳步白勺方向发展
Abstract（英文摘要）：www.328tibEt.cn The financial management at college and university level involve the teaching, research, logistics, and other areas. Financial management is the role of any other management irreplaceable. At present, institutions of higher learning both in financial management concepts, management, or the quality of personnel is still not quite, financial management situation is not optimistic, colleges and universities in terms of financial management and accounting aspects of a lot of loopholes and drawbacks. This paper explores some financial problems of Jilin Finance and Taxation College with the light of relativetheories, mainly in the following aspects:First, analysis of the college’s overall financial characteristics Since the reform and opening up, especially in the last 10 years, the tertiary industry has achieved great development in the school continues to expand the scale, sponsoring various forms. In recent years, with the new accounting system, and the implementation of standardized accounting, as well as the development of higher education reform, school funding sources from the past into a single financial allocations financial allocations, the cause of revenue and operating income coexist, and extra-budgetary revenue has been sources of income units become an integral part of this trend of development in the financial management of colleges and universities make the school a more prominent position and role. However, due to various reasons, both in college financial management concepts, management, or the quality of personnel is still not quite there, the situation is not optimistic financial management; financial management still remain in a simple accounting of revenue and expenditure, the financial sector failed fund management, business investment decisions, allocation policies, and played supervision and staff assistant role, resulting in many loopholes and drawbacks. At present, China’s colleges and universities outstanding financial issues are:1. Government’s higher education investment is insufficient, leading to long-term higher education funding shortage. Expansion of Higher Education in China and the growth rate compared to China’s financial education budget for higher education investment is insufficient gap has become increasingly clear.2. A single model of higher education the government has not been fundamentally changed, colleges forms of ownership to the state-owned or mainly on the higher education community input channels sluggish.3. Higher education investment efficiency is not high, unreasonable expenditure structure, the real use of teaching and research of the all and caused unnecessary waste.4. School equipment for personal use, resulting in the loss of fixed assets, the large valuables tight management of the lack of specialized equipment and good maintenance, resulting in inefficient use and shorten the life of assets suffered serious losses.5. College financial management team in some Accountants low level of education, lack of basic theory, basic business citizens who are not good, do not he a strong ability to work, in particular to new knowledge, new technology, new methods are less able. Although these low-quality staff is one of the few, but the impact of college financial management of the overall image, he also hindered the university’s financial management and raising the level of innovation.At the same time, the paper on the domestic scholars in the study were outlined measures to find and taxation research Jilin College financial problems can be Kam of.Second, analysis of financial problems of Jilin Finance and Taxation College. and the causes.In this paper, the financial situations of Jilin Finance and taxation College is analyzed and researched to identify the financial management of the main problem: the main indicators of school standards, but some he not even target gold content in the school stamina insufficient expenditure ratio disorders. Expenditures far higher proportion of public expenditure ratio, are used in teaching, scientific research for a relatively all; not strictly enforced the province issued the annual budget, the budget did not change to the normal approval process; fixed asset management needs to be strengthened, and personnel traner a mobility between departments or schools that did not change procedures for the assets, resulting in individual departments assets inaccurate.To solve the financial problems in Jilin Finance and Taxation College, the author thinks that the main reasons for these areas are : solvency to the extent permitted, without securing bank loans, resulting in teaching, research investment is insufficient, and the lack of stamina school; history The causes expenditures rose only be reduced, or their interests is generally concerned about this issue and once-up often difficult to go down; system is not perfect enough, not enough details, but not in the implementation of the firm some of Accountants low overall quality of the main reasons I believe that the main emphasis is not enough leadership, not the timely introduction of high-quality specialized personnel to carry out financial management.Third, the solution of financial problems in Jilin finance and Taxation College and the system design.Through analyzing the financial problems in Jilin Finance and Taxation College, , I believe that the design of the system should do the following:1. Strengthen budget management awareness, a budget management organization, the preparation of the budget and strictly enforce the scientific, and based on this innovation.2. Strengthen the internal control system, the relevant government departments of colleges and universities to regular financial inspections, thereby improving the financial management of schools.3. Strengthen fixed assets, intangible assets management, improve and fine tune the asset management system, the establishment of fixed assets supervision and management system to oid the loss of assets.4. Establish a high-quality, high-level accounting and management personnel. School leaders should pay great attention to the financial management work, always willing to take on a regular basis Accountants funds to continue education, and improve their financial management.Based on the analysis of the financial problems, I believe I he found the causes of the problems, so I put forward the construction of the proposed system and I believe the financial management of the fiscal will be raised to a higher level.
论文关键词： 高校财务；财务管理；预算管理；
Key words（英文摘要）：www.328tibEt.cn College Finance；Financial Management；Budget Management；
Abstract（英文摘要）：www.328tibEt.cn The financial management at college and university level involve the teaching, research, logistics, and other areas. Financial management is the role of any other management irreplaceable. At present, institutions of higher learning both in financial management concepts, management, or the quality of personnel is still not quite, financial management situation is not optimistic, colleges and universities in terms of financial management and accounting aspects of a lot of loopholes and drawbacks. This paper explores some financial problems of Jilin Finance and Taxation College with the light of relativetheories, mainly in the following aspects:First, analysis of the college’s overall financial characteristics Since the reform and opening up, especially in the last 10 years, the tertiary industry has achieved great development in the school continues to expand the scale, sponsoring various forms. In recent years, with the new accounting system, and the implementation of standardized accounting, as well as the development of higher education reform, school funding sources from the past into a single financial allocations financial allocations, the cause of revenue and operating income coexist, and extra-budgetary revenue has been sources of income units become an integral part of this trend of development in the financial management of colleges and universities make the school a more prominent position and role. However, due to various reasons, both in college financial management concepts, management, or the quality of personnel is still not quite there, the situation is not optimistic financial management; financial management still remain in a simple accounting of revenue and expenditure, the financial sector failed fund management, business investment decisions, allocation policies, and played supervision and staff assistant role, resulting in many loopholes and drawbacks. At present, China’s colleges and universities outstanding financial issues are:1. Government’s higher education investment is insufficient, leading to long-term higher education funding shortage. Expansion of Higher Education in China and the growth rate compared to China’s financial education budget for higher education investment is insufficient gap has become increasingly clear.2. A single model of higher education the government has not been fundamentally changed, colleges forms of ownership to the state-owned or mainly on the higher education community input channels sluggish.3. Higher education investment efficiency is not high, unreasonable expenditure structure, the real use of teaching and research of the all and caused unnecessary waste.4. School equipment for personal use, resulting in the loss of fixed assets, the large valuables tight management of the lack of specialized equipment and good maintenance, resulting in inefficient use and shorten the life of assets suffered serious losses.5. College financial management team in some Accountants low level of education, lack of basic theory, basic business citizens who are not good, do not he a strong ability to work, in particular to new knowledge, new technology, new methods are less able. Although these low-quality staff is one of the few, but the impact of college financial management of the overall image, he also hindered the university’s financial management and raising the level of innovation.At the same time, the paper on the domestic scholars in the study were outlined measures to find and taxation research Jilin College financial problems can be Kam of.Second, analysis of financial problems of Jilin Finance and Taxation College. and the causes.In this paper, the financial situations of Jilin Finance and taxation College is analyzed and researched to identify the financial management of the main problem: the main indicators of school standards, but some he not even target gold content in the school stamina insufficient expenditure ratio disorders. Expenditures far higher proportion of public expenditure ratio, are used in teaching, scientific research for a relatively all; not strictly enforced the province issued the annual budget, the budget did not change to the normal approval process; fixed asset management needs to be strengthened, and personnel traner a mobility between departments or schools that did not change procedures for the assets, resulting in individual departments assets inaccurate.To solve the financial problems in Jilin Finance and Taxation College, the author thinks that the main reasons for these areas are : solvency to the extent permitted, without securing bank loans, resulting in teaching, research investment is insufficient, and the lack of stamina school; history The causes expenditures rose only be reduced, or their interests is generally concerned about this issue and once-up often difficult to go down; system is not perfect enough, not enough details, but not in the implementation of the firm some of Accountants low overall quality of the main reasons I believe that the main emphasis is not enough leadership, not the timely introduction of high-quality specialized personnel to carry out financial management.Third, the solution of financial problems in Jilin finance and Taxation College and the system design.Through analyzing the financial problems in Jilin Finance and Taxation College, , I believe that the design of the system should do the following:1. Strengthen budget management awareness, a budget management organization, the preparation of the budget and strictly enforce the scientific, and based on this innovation.2. Strengthen the internal control system, the relevant government departments of colleges and universities to regular financial inspections, thereby improving the financial management of schools.3. Strengthen fixed assets, intangible assets management, improve and fine tune the asset management system, the establishment of fixed assets supervision and management system to oid the loss of assets.4. Establish a high-quality, high-level accounting and management personnel. School leaders should pay great attention to the financial management work, always willing to take on a regular basis Accountants funds to continue education, and improve their financial management.Based on the analysis of the financial problems, I believe I he found the causes of the problems, so I put forward the construction of the proposed system and I believe the financial management of the fiscal will be raised to a higher level.
论文关键词： 高校财务；财务管理；预算管理；
Key words（英文摘要）：www.328tibEt.cn College Finance；Financial Management；Budget Management；