高校校辦產業(yè)財務管理研究
發(fā)布時間：2018-11-27 19:27
【摘要】：改革開放以來，人們的思想不斷解放，隨著市場經濟的不斷發(fā)展和教育改革的不斷深化，加上國家發(fā)展高新技術的需要，全國各高校結合自身條件，創(chuàng)辦和發(fā)展了一些與高校教學、科研、后勤服務相關的校辦產業(yè)。目前高校校辦產業(yè)在加快科技成果轉化、提高后勤服務質量、補充高校經費等方面都起到了越來越重要的作用，不僅支持了高校的學科建設和發(fā)展，而且還在增加國家稅收、促進社會就業(yè)等方面都做出了重要的貢獻。但高校校辦產業(yè)在發(fā)展的過程中也出現了一些問題，這些問題如不及時糾正、任其發(fā)展下去，將危及高校科技產業(yè)的穩(wěn)定和持續(xù)發(fā)展，甚至影響到高等教育事業(yè)的發(fā)展。 本文以高校校辦產業(yè)HH公司財務管理現狀為研究對象，，通過對HH公司財務管理過程中存在問題的分析、研究，提出了當前高校校辦產業(yè)存在的一些問題，如：財務管理方式不明晰、產權不清晰、核算體系不完善、內部控制乏力、財務分析滯后、高校缺乏對校辦企業(yè)評價的考核體系等。以此為基礎，對我國高校校辦產業(yè)財務管理的幾個方面進行論述與研究，希望通過這些努力，能夠尋求有效、科學的高校校辦產業(yè)財務管理的方法，為高校校辦產業(yè)的發(fā)展做出一些貢獻。
[Abstract]:Since the reform and opening up, people's thoughts have been constantly liberated. With the continuous development of the market economy and the continuous deepening of educational reform, coupled with the needs of the country for the development of high and new technologies, colleges and universities throughout the country have combined their own conditions. Established and developed a number of colleges and universities teaching, scientific research, logistics services related to the school industry. At present, the university industry has played a more and more important role in speeding up the transformation of scientific and technological achievements, improving the quality of logistics services, supplementing university funds, and so on. It has not only supported the discipline construction and development of colleges and universities, but also increased the state tax revenue. The promotion of social employment and other aspects have made important contributions. However, there are also some problems in the process of the development of the university industry. If these problems are not corrected in time and let them develop, it will endanger the stability and sustainable development of the science and technology industry in colleges and universities, and even affect the development of higher education. This paper takes the current financial management situation of HH Corporation as the research object, through the analysis of the existing problems in the process of the financial management of the HH Company, puts forward some problems existing in the university run industry at present. For example: the financial management way is not clear, the property right is not clear, the accounting system is not perfect, the internal control is weak, the financial analysis lags behind, the university lacks the appraisal system to the school run enterprise and so on. On this basis, this paper discusses and studies several aspects of the financial management of the school-run industry in colleges and universities in our country, hoping that through these efforts, we can seek effective and scientific methods for the financial management of the school-run industries in colleges and universities. To make some contributions to the development of the university-run industry.
【學位授予單位】：華中科技大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：G647.5
本文編號：2361806
[Abstract]:Since the reform and opening up, people's thoughts have been constantly liberated. With the continuous development of the market economy and the continuous deepening of educational reform, coupled with the needs of the country for the development of high and new technologies, colleges and universities throughout the country have combined their own conditions. Established and developed a number of colleges and universities teaching, scientific research, logistics services related to the school industry. At present, the university industry has played a more and more important role in speeding up the transformation of scientific and technological achievements, improving the quality of logistics services, supplementing university funds, and so on. It has not only supported the discipline construction and development of colleges and universities, but also increased the state tax revenue. The promotion of social employment and other aspects have made important contributions. However, there are also some problems in the process of the development of the university industry. If these problems are not corrected in time and let them develop, it will endanger the stability and sustainable development of the science and technology industry in colleges and universities, and even affect the development of higher education. This paper takes the current financial management situation of HH Corporation as the research object, through the analysis of the existing problems in the process of the financial management of the HH Company, puts forward some problems existing in the university run industry at present. For example: the financial management way is not clear, the property right is not clear, the accounting system is not perfect, the internal control is weak, the financial analysis lags behind, the university lacks the appraisal system to the school run enterprise and so on. On this basis, this paper discusses and studies several aspects of the financial management of the school-run industry in colleges and universities in our country, hoping that through these efforts, we can seek effective and scientific methods for the financial management of the school-run industries in colleges and universities. To make some contributions to the development of the university-run industry.
【學位授予單位】：華中科技大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：G647.5
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