發(fā)布時間：2018-04-12 19:25

  本文選題：新會計制度 + 高等學(xué)校財務(wù)��； 參考：《天津科技大學(xué)》2017年碩士論文

【摘要】：當(dāng)前,中國的高等教育事業(yè)進(jìn)入了全面快速增長的階段,但與此同時所衍生出來的資金短缺問題、資金使用率不高等問題愈演愈烈。建設(shè)新的適應(yīng)時代性的財務(wù)管理體制、財經(jīng)工作規(guī)范和經(jīng)濟(jì)利益分配原則成為了高校發(fā)展的剛性需求。從經(jīng)濟(jì)學(xué)角度來說,高校的正常運(yùn)轉(zhuǎn)離不開資金的支持,只有將資金有效的利用和合理的分配才能確保其得到良好的發(fā)展。經(jīng)費(fèi)的收集以及合理的使用在里面的重要性是非常明顯的,而財務(wù)工作中的預(yù)算管理直接指導(dǎo)了高校的財務(wù)預(yù)算管理水平,其也是高校開展各類活動、資源規(guī)劃以及實現(xiàn)可持續(xù)發(fā)展的有力保障。但現(xiàn)如今多數(shù)高校的預(yù)算管理工作在體制構(gòu)建、編制方式等方面還存在較多的問題,因此如何做好高校財務(wù)預(yù)算管理成為了指導(dǎo)高校穩(wěn)步健康發(fā)展的重要因素。近幾年我國高等學(xué)校一直在深化教育體制的改革,作為高校財務(wù)管理工作中的重要組成部分,預(yù)算管理工作的重要性是不言而喻的。其不僅是高等學(xué)校經(jīng)營績效的直接表現(xiàn),也是其開展各類財務(wù)活動的基礎(chǔ)和前提。2013年12月30日,財政部根據(jù)新形勢下高校會計制度的特點(diǎn),出臺了《高等學(xué)校會計制度》,旨在提高會計信息質(zhì)量。舊的高校會計制度已經(jīng)不能適應(yīng)高校財務(wù)管理的需要,新的會計制度可以更全面、客觀地反映經(jīng)濟(jì)交往和高校的實際情況。高校資金的流量隨著高校的快速發(fā)展和業(yè)務(wù)擴(kuò)大不斷增加,高校的預(yù)算管理是財務(wù)管理的重中之重,如何在適應(yīng)新會計制度的指導(dǎo)下進(jìn)行管理模式創(chuàng)新,實現(xiàn)高校各類資源的整合和合理配置,提高資源的使用效率并將成為高校未來發(fā)展中的首要問題。本文詳細(xì)分析了高校新會計制度對高校預(yù)算管理的影響與改變,并以TK大學(xué)為例,對新會計制度下普通高等學(xué)校財務(wù)管理中的預(yù)算管理體系進(jìn)行了深入的分析,對其在實施過程中的問題進(jìn)行了剖析,并以此為基礎(chǔ)提出了一系列的改進(jìn)方式和優(yōu)化建議。本文的研究內(nèi)容主要包括以下幾個部分:首先是對預(yù)算管理的概念以及一些基礎(chǔ)性的理論進(jìn)行了分析介紹。其次對新出臺的《高等學(xué)校會計制度》的內(nèi)容進(jìn)行詳細(xì)分析,同時將其與舊制度的不同之處進(jìn)行對比,闡述新制度改變內(nèi)容對高校預(yù)算管理的影響,并結(jié)合TK大學(xué)案例分析該變化對高校財務(wù)預(yù)算管理上的影響,就目前高校預(yù)算管理中所存在的問題進(jìn)行了詳細(xì)的剖解分析,并結(jié)合其他國家的成功預(yù)算管理經(jīng)驗,最后提出完善高等學(xué)校預(yù)算管理的對策和建議。
[Abstract]:At present, the cause of higher education in China has entered the stage of overall rapid growth, but at the same time, the problems arising from the shortage of funds and the low utilization rate of funds are becoming more and more serious.The construction of a new financial management system, a standard of financial work and the principle of distribution of economic benefits have become the rigid demand for the development of colleges and universities.From the economic point of view, the normal operation of colleges and universities can not be separated from the support of funds. Only the effective use and rational allocation of funds can ensure their good development.The importance of the collection and rational use of funds is very obvious, and the budget management in financial work directly guides the level of financial budget management in colleges and universities, and it is also for colleges and universities to carry out various activities.Resource planning and the ability to ensure sustainable development.However, there are still many problems in the budget management of most colleges and universities in the aspects of system construction and compilation, so how to do well the financial budget management has become an important factor to guide the steady and healthy development of colleges and universities.In recent years, colleges and universities in China have been deepening the reform of the educational system. As an important part of the financial management of colleges and universities, the importance of budget management is self-evident.It is not only the direct performance of university management performance, but also the foundation and premise of its various financial activities. On December 30, 2013, the Ministry of Finance, according to the characteristics of college accounting system under the new situation,The Accounting system of Colleges and Universities was introduced in order to improve the quality of accounting information.The old accounting system in colleges and universities can no longer meet the needs of financial management in colleges and universities. The new accounting system can more comprehensively and objectively reflect the economic exchanges and the actual situation of colleges and universities.With the rapid development of colleges and universities and the expansion of business, the flow of funds in colleges and universities is increasing. The budget management of colleges and universities is the most important part of financial management. How to innovate the management mode under the guidance of the new accounting system?To realize the integration and rational allocation of all kinds of resources in colleges and universities and to improve the efficiency of the use of resources will become the primary problems in the future development of colleges and universities.This paper analyzes in detail the influence and changes of the new accounting system on the budget management of colleges and universities, and taking TK University as an example, makes an in-depth analysis of the budget management system in the financial management of ordinary colleges and universities under the new accounting system.The problems in the process of implementation are analyzed, and a series of improvement methods and optimization suggestions are put forward.The main contents of this paper are as follows: firstly, the concept of budget management and some basic theories are analyzed and introduced.Secondly, the contents of the new Accounting system of Colleges and Universities are analyzed in detail, and the differences between the new system and the old system are compared, and the influence of the change of the new system on the budget management of colleges and universities is expounded.Combined with the case study of TK University, this paper analyzes the influence of this change on the financial budget management of colleges and universities, analyzes the problems existing in the budget management of colleges and universities in detail, and combines with the successful budget management experiences of other countries.Finally, the paper puts forward the countermeasures and suggestions to perfect the budget management of colleges and universities.
【學(xué)位授予單位】：天津科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：G647.5

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本文編號：1741092