本文選題：高校　切入點(diǎn)：財(cái)務(wù)績(jī)效　出處：《安徽大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：隨著我國(guó)國(guó)民經(jīng)濟(jì)的飛速發(fā)展,我國(guó)高等教育事業(yè)也以前所未有的速度發(fā)展壯大,這種大發(fā)展在大大提升了高等教育入學(xué)率并滿(mǎn)足了廣大人民群眾對(duì)知識(shí)的渴望的同時(shí)也促進(jìn)了我國(guó)人口素質(zhì)的改善和提升,在這種背景下國(guó)家對(duì)高等教育投入力度越來(lái)越大,高等學(xué)校自身收入結(jié)構(gòu)來(lái)源也日趨復(fù)雜。這種新發(fā)展形勢(shì)一方面對(duì)高等學(xué)校的管理工作提出了越來(lái)越高的要求,另一方面也讓高等學(xué)校傳統(tǒng)的管理缺陷和問(wèn)題更加暴露出來(lái)。如何提高高等教育經(jīng)費(fèi)使用效益是擺在社會(huì)面前的一個(gè)越來(lái)越緊迫的問(wèn)題,解決這個(gè)問(wèn)題具有重要的理論與現(xiàn)實(shí)意義。本文以高等學(xué)校財(cái)務(wù)績(jī)效評(píng)價(jià)的相關(guān)理論為基礎(chǔ),運(yùn)用了文獻(xiàn)研究法和案例分析法等研究方法疏理了相關(guān)文獻(xiàn)并重點(diǎn)闡述了高等學(xué)�？�(jī)效評(píng)價(jià)的特點(diǎn)和方法,為對(duì)AM大學(xué)實(shí)施財(cái)務(wù)績(jī)效評(píng)價(jià)提供了理論保障。通過(guò)對(duì)現(xiàn)階段AM大學(xué)財(cái)務(wù)績(jī)效評(píng)價(jià)的現(xiàn)狀進(jìn)行研究和分析,對(duì)照AM大學(xué)的發(fā)展戰(zhàn)略和管理目標(biāo),進(jìn)一步指出其現(xiàn)有的財(cái)務(wù)績(jī)效評(píng)價(jià)的不足。明確高等學(xué)校財(cái)務(wù)績(jī)效評(píng)價(jià)是一個(gè)復(fù)雜的和系統(tǒng)的工程之后,本文主要是結(jié)合AM大學(xué)現(xiàn)有的制度缺陷和財(cái)務(wù)工作中實(shí)際存在的問(wèn)題來(lái)著手開(kāi)展各項(xiàng)分析,通過(guò)采用優(yōu)化預(yù)算管理、完善現(xiàn)行財(cái)務(wù)指標(biāo)體系、完善現(xiàn)行內(nèi)部控制制度這三個(gè)方法來(lái)實(shí)現(xiàn)其財(cái)務(wù)績(jī)效的事前、事中、事后的全方位管理,進(jìn)而全面提升AM大學(xué)財(cái)務(wù)管理水平。優(yōu)化預(yù)算管理主要從改變預(yù)算編制方法;讓部門(mén)預(yù)算和校級(jí)預(yù)算相一致;全面落實(shí)預(yù)算責(zé)任方面來(lái)進(jìn)行。完善現(xiàn)行財(cái)務(wù)指標(biāo)體系是通過(guò)對(duì)結(jié)合AM大學(xué)財(cái)務(wù)狀況設(shè)計(jì)出的財(cái)務(wù)綜合評(píng)價(jià)指標(biāo)體系進(jìn)行分析計(jì)算所得出的AM大學(xué)2012年到2015年年度財(cái)務(wù)綜合考評(píng)得分來(lái)將評(píng)價(jià)結(jié)果予以量化反映,這也為AM大學(xué)今后實(shí)施管理決策提供了有益的參考。完善內(nèi)部控制制度主要是通過(guò)結(jié)合AM大學(xué)目前的治理體系和內(nèi)部控制缺陷來(lái)有針對(duì)性的完善內(nèi)部治理結(jié)構(gòu)并提高內(nèi)部控制的有效性。本文最后在綜合上述三種方法的研究成果后得出研究結(jié)論。本文結(jié)構(gòu)安排如下,第一章緒論部分主要以問(wèn)題導(dǎo)向?yàn)楸尘瓣U述了研究的背景、目的、意義并對(duì)國(guó)內(nèi)外研究現(xiàn)狀進(jìn)行綜述。第二章理論分析部分主要以財(cái)務(wù)績(jī)效評(píng)價(jià)一般理論和高等學(xué)校財(cái)務(wù)績(jī)效評(píng)價(jià)的特殊性?xún)煞矫鏋橹攸c(diǎn)來(lái)構(gòu)建理論框架。第三章問(wèn)題闡述部分以AM大學(xué)目前的財(cái)務(wù)績(jī)效評(píng)價(jià)現(xiàn)狀為切入點(diǎn)并在此基礎(chǔ)上分析其不足。第四章問(wèn)題分析部分主要結(jié)合AM大學(xué)內(nèi)外部情況從三個(gè)方面分析了問(wèn)題產(chǎn)生的原因第五章具體改進(jìn)措施部分以?xún)?yōu)化預(yù)算管理、完善現(xiàn)行財(cái)務(wù)指標(biāo)體系、完善內(nèi)部控制制度這三方面為抓手來(lái)提出具體財(cái)務(wù)績(jī)效提升改進(jìn)措施。第六章結(jié)論與展望部分總結(jié)了研究結(jié)論并指出今后研究的努力方向。
[Abstract]:With the rapid development of our national economy, the cause of higher education in our country has also developed at an unprecedented speed. This great development has greatly increased the enrollment rate of higher education and satisfied the desire of the broad masses for knowledge, at the same time, it has also promoted the improvement and upgrading of the quality of the population in our country. Under this background, the state has invested more and more in higher education. The sources of income structure of colleges and universities are becoming more and more complicated. On the one hand, this new development situation puts forward higher and higher requirements for the management of colleges and universities. On the other hand, it also exposes the shortcomings and problems in the traditional management of colleges and universities. How to improve the efficiency of the use of funds for higher education is an increasingly urgent problem facing the society. It is of great theoretical and practical significance to solve this problem. By using the methods of literature research and case analysis, this paper dissects the relevant documents and focuses on the characteristics and methods of performance evaluation in colleges and universities. Through the research and analysis of the present situation of AM university financial performance evaluation, compared with the development strategy and management objectives of AM university, this paper provides a theoretical guarantee for the implementation of financial performance evaluation in AM university. Further points out the shortcomings of its current financial performance evaluation. After it is clear that the financial performance evaluation of colleges and universities is a complex and systematic project, This paper mainly combines the existing system defects of AM University and the actual problems in financial work to carry out various analysis, through the adoption of optimized budget management, improve the current financial indicators system, Improve the current internal control system to achieve its financial performance in advance, in the matter, after the omnidirectional management, and then improve the overall level of financial management of AM university. The optimization of budget management mainly from the change of the budget preparation method; Alignment of departmental and school budgets; The improvement of the current financial index system is based on the analysis and calculation of the financial comprehensive evaluation index system designed by the AM University from 2012 to 2015. A comprehensive financial evaluation score is used to quantify the evaluation results, This also provides a useful reference for AM university to implement management decision in the future. To perfect the internal control system is to improve the internal governance structure by combining the current governance system and internal control defects of AM university. Finally, after synthesizing the research results of the above three methods, the conclusion is drawn. The structure of this paper is arranged as follows. The first chapter introduces the background and purpose of the research in the background of problem orientation. Chapter two focuses on the general theory of financial performance evaluation and the particularity of financial performance evaluation in colleges and universities. Chapter three constructs the theoretical framework. In the part of problem expounding, the current situation of financial performance evaluation of AM university is taken as the breakthrough point and the deficiency is analyzed on the basis of it. Chapter 4th mainly analyzes the problem from three aspects combined with the internal and external situation of AM university. Part of the specific improvement measures to optimize budget management, Improving the current financial index system and perfecting the internal control system are the three aspects to improve the financial performance. Chapter 6th summarizes the research conclusions and points out the direction of future research.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：G647.5

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