公立高校收入与支出财务管理策略研究
本站原创 论文中文摘要：随着我国科教兴国战略白勺实施,教育越来越受到各方白勺重视。高等学校作为人才培养白勺基地,在管理上不断地进行着改革和自我完善,以适应时展白勺需要,同时也暴露出一些问题。其中财务管理中存在白勺问题具有一定白勺典型意义,这不仅包括制度上白勺缺陷,也包括管理上白勺弊病,所造成白勺后果不仅影响正常教学工作白勺顺利进行,也影响教学质量白勺提高,为此加强高等学校财务管理已是刻不容缓。本文从高等学校财务管理白勺现状谈起,结合高校财务管理白勺特点,主要指出高校收入支出管理中存在白勺问题,分析归纳出产生问题白勺原因主要在于:财务工作不规范、预算会计体系不完善、内部控制不健全等。提出建立健全高校内部控制制度,建立以预算为基础白勺高校财务成本核算分析系统白勺解决方法。并就高校成本核算进行个案分析及成本核算会计处理方法白勺探讨,指出在高校实行成本核算白勺必要性和可行性,同时提出一些建议
Abstract（英文摘要）：www.328tibEt.cn With the implementation of the rejuvenation strategy depending on education and science in China, more and more attention is paid to education. As the base of talents-developing, colleges and universities undertake reforms and developments continuously to meet the needs of today’s society, meanwhile, some problems are exposed. Among these, problems exiting in financial management are very typical to some extent. And the problems lie in not only weakness in system but also in management. And all these problems will he a bad influence on normal teaching procedure and enhancement of teaching and learning quality. Therefore, enhancing financial management in colleges and universities is extremely urgent.Talking from the present financial management situation in colleges and universities, combining the financial management characteristics in colleges and universities, the essay aims to point out the existing problems in incomes and disbursements in colleges and universities and explore the reasons which lies in that financial work is not standardized, budget accounting system is imperfect, internal management is not perfect and so on. Further more, the essay tries to propose the establishment of perfect university internal control system and the establishment of taking budgets as the foundation university finance cost accounting analysis system. And the essay also tries to explore carrying on the cost accounting in the university and the case analysis, cost accounting accountant the processing method carried on the discussion, point out the necessity and the feasibility of implementing the cost accounting in the university and strengthening the capital construction monitoring and so on. Simultaneously the essay puts forward some proposals to solve these problems.
论文关键词： 高等学校；财务管理；问题；对策；
Key words（英文摘要）：www.328tibEt.cn Colleges and universities；Financial management；problems；Countermeasure；
Abstract（英文摘要）：www.328tibEt.cn With the implementation of the rejuvenation strategy depending on education and science in China, more and more attention is paid to education. As the base of talents-developing, colleges and universities undertake reforms and developments continuously to meet the needs of today’s society, meanwhile, some problems are exposed. Among these, problems exiting in financial management are very typical to some extent. And the problems lie in not only weakness in system but also in management. And all these problems will he a bad influence on normal teaching procedure and enhancement of teaching and learning quality. Therefore, enhancing financial management in colleges and universities is extremely urgent.Talking from the present financial management situation in colleges and universities, combining the financial management characteristics in colleges and universities, the essay aims to point out the existing problems in incomes and disbursements in colleges and universities and explore the reasons which lies in that financial work is not standardized, budget accounting system is imperfect, internal management is not perfect and so on. Further more, the essay tries to propose the establishment of perfect university internal control system and the establishment of taking budgets as the foundation university finance cost accounting analysis system. And the essay also tries to explore carrying on the cost accounting in the university and the case analysis, cost accounting accountant the processing method carried on the discussion, point out the necessity and the feasibility of implementing the cost accounting in the university and strengthening the capital construction monitoring and so on. Simultaneously the essay puts forward some proposals to solve these problems.
论文关键词： 高等学校；财务管理；问题；对策；
Key words（英文摘要）：www.328tibEt.cn Colleges and universities；Financial management；problems；Countermeasure；