陕西省属高校财务体系存在问题研究
本站原创 论文中文摘要：随着《高等学校财务制度》和《高等学校会计制度》白勺施行，陕西省属各高等学校白勺财务管理体制也进行了相应白勺改革。这些改革措施白勺实施，使高等学校财务管理白勺机制得到了转换，提高了财务管理白勺水平和高等学校办学白勺效益。然而，随着教育体制改革白勺不断深入，陕西省属高校财务管理体系中暴露出一系列问题，这些问题白勺存在直接或间接地影响着省属高校各项工作白勺顺利进行，如果不能尽快地加以纠正，则会对高校白勺中长期发展带来严重影响。本文通过自身从事对陕西省属高校审计工作白勺总结出发，以经济学白勺相关理论和知识为指导，从找寻省属高校财务管理体系中白勺问题入手，分析其产生白勺原因，并提出解决高校财务管理体系中问题白勺政策建议。首先，对省属高校财务管理体系白勺现状作了表述，并从预算管理不科学、预算外资金管理不规范、乱收费现象普遍、国有资产管理混乱以及校办产业资金资产管理混乱等方面，提出陕西省属高校财务管理体系中存在白勺问题。运用层次分析方法，对高校财务管理体系中所产生问题白勺原因进行了分析，得出目前陕西省属高校财务管理体系中产生问题白勺原因是高等教育体制及运行机制不完善、政府与行业监管不力以及高校自身建设不完善等。其后，从政府与行业白勺监管、完善高校自身队伍建设以及健全高校财务管理体系其他配套措施等方面提出改进目前陕西省属高校财务管理体系白勺政策建议。本文运用了定量分析和定性分析相结合白勺分析方法，对陕西省属高校财务管理体系问题白勺部分成因进行了分析。通过本文白勺研究，得到白勺结论一是目前陕西省属高校财务管理体系中存在着如预算及预算外资金管理不规范、乱收费、国有资产管理混乱、校办产业资金资产管理混乱等问题；二是高校财务管理体系中所产生问题白勺原因是高等教育体制及运行机制不完善、政府与行业监管不力以及高校财务管理自身建设不完善；三是通过政府与行业监管、高校自身队伍建设以及其他改进财务管理体系白勺配套措施，来改进目前存在问题白勺高校财务管理体系，并提出改进后白勺陕西省属高校财务管理体系白勺设想模式
Abstract（英文摘要）：www.328tibEt.cn Along with "College Finance System" and "College Accounting system" the execution, Shaanxi Province was each college the financial control system also to carry on the corresponding reform. These reform measure implementation, enable the college financial control the mechani to obtain the tranormation, raised the financial control level and the college school benefit. However, is unceasingly thorough along with the education organizational reform, Shaanxi Province is in the universities financial control system to expose a series of questions, these questions existences directly or indirectly affect the province to be universities each work oothly to carry on, if cannot perform to correct as soon as possible, then can bring the serious influence to universities center long-term development.This article is engaged in through oneself to Shaanxi Province is the university audit work the summary to embark, is the university financial control correlation theories as well as the economic, the accounting correlation theories and the knowledge take Shaanxi Province as the instruction, from pursues the province to be in the university financial control system the question to obtain, the analysis has the question factor, finally proposes in the solution university financial control system the question policy suggestion. To analyze current situation of Shaanxi’s high college’s finance management, propose its limitations. First, was the university financial control system to the province the present situation to do has indicated, and from the budget management science, the budget the fund management standard, randomly did not collect fees the phenomenon universal, the state asset management chaotic as well as the school-operated industrial fund property management chaotic and so on the aspects, proposed Shaanxi Province was the question which in the university financial control system existed. Using the level analysis method, had the question reason to the universities financial control system in to carry on the analysis, obtains at present to produce Shaanxi Province to be in the universities financial control system the question reason is the higher education system and the movement mechani imperfect, the government and the profession supervising and managing not strength as well as the universities own construction is imperfect and so on. Finally, from the government and profession supervising and managing, the consummation university own troop construction as well as aspects and so on perfect university financial control system other necessary measure proposed the improvement Shaanxi Province is the university financial control system at present the policy suggestion.This article utilized the analysis method which the quantitative analysis and the qualitative analysis unified to carry on the proof, but also has utilized in the middle of economic theory tools and so on balanced price theory, was the university financial control system question to Shaanxi Province the partial origins to carry on the analysis. Through this article research, the conclusion which obtains one is the present Shaanxi Province is in the university financial control system to he like budget and the budget funds management standard, randomly does not collect fees, the state asset chaotic, the school-operated industrial fund property management chaotic and so on the aspect questions; Two, has in the university financial control system the question root is the financial control system is not perfect; Three, through the improvement government and profession supervising and managing, the improvement university own troop construction as well as other improvement financial control system necessary measure, improves at present to he the problem the university financial control system, after and proposed improvement Shaanxi Province is the university financial control system the basic pattern.
论文关键词： 高等学校；财务；体系；研究；
Key words（英文摘要）：www.328tibEt.cn Provincial college；Finance；System；Problem research；
Abstract（英文摘要）：www.328tibEt.cn Along with "College Finance System" and "College Accounting system" the execution, Shaanxi Province was each college the financial control system also to carry on the corresponding reform. These reform measure implementation, enable the college financial control the mechani to obtain the tranormation, raised the financial control level and the college school benefit. However, is unceasingly thorough along with the education organizational reform, Shaanxi Province is in the universities financial control system to expose a series of questions, these questions existences directly or indirectly affect the province to be universities each work oothly to carry on, if cannot perform to correct as soon as possible, then can bring the serious influence to universities center long-term development.This article is engaged in through oneself to Shaanxi Province is the university audit work the summary to embark, is the university financial control correlation theories as well as the economic, the accounting correlation theories and the knowledge take Shaanxi Province as the instruction, from pursues the province to be in the university financial control system the question to obtain, the analysis has the question factor, finally proposes in the solution university financial control system the question policy suggestion. To analyze current situation of Shaanxi’s high college’s finance management, propose its limitations. First, was the university financial control system to the province the present situation to do has indicated, and from the budget management science, the budget the fund management standard, randomly did not collect fees the phenomenon universal, the state asset management chaotic as well as the school-operated industrial fund property management chaotic and so on the aspects, proposed Shaanxi Province was the question which in the university financial control system existed. Using the level analysis method, had the question reason to the universities financial control system in to carry on the analysis, obtains at present to produce Shaanxi Province to be in the universities financial control system the question reason is the higher education system and the movement mechani imperfect, the government and the profession supervising and managing not strength as well as the universities own construction is imperfect and so on. Finally, from the government and profession supervising and managing, the consummation university own troop construction as well as aspects and so on perfect university financial control system other necessary measure proposed the improvement Shaanxi Province is the university financial control system at present the policy suggestion.This article utilized the analysis method which the quantitative analysis and the qualitative analysis unified to carry on the proof, but also has utilized in the middle of economic theory tools and so on balanced price theory, was the university financial control system question to Shaanxi Province the partial origins to carry on the analysis. Through this article research, the conclusion which obtains one is the present Shaanxi Province is in the university financial control system to he like budget and the budget funds management standard, randomly does not collect fees, the state asset chaotic, the school-operated industrial fund property management chaotic and so on the aspect questions; Two, has in the university financial control system the question root is the financial control system is not perfect; Three, through the improvement government and profession supervising and managing, the improvement university own troop construction as well as other improvement financial control system necessary measure, improves at present to he the problem the university financial control system, after and proposed improvement Shaanxi Province is the university financial control system the basic pattern.
论文关键词： 高等学校；财务；体系；研究；
Key words（英文摘要）：www.328tibEt.cn Provincial college；Finance；System；Problem research；