本文選題：獨立學院 + 財務管理　； 參考：《湖南大學》2012年碩士論文

【摘要】：獨立學院是我國高等教育改革發(fā)展過程中產生的一種創(chuàng)新型辦學模式,它為我國高等教育普及作出了巨大貢獻。由于與母體高校之間的天然聯系,多數獨立學院的財務管理工作沿用了母體高校的模式,但與獨立學院的管理目標、管理模式不相適應,制約了獨立學院的健康持續(xù)發(fā)展。因此,我國的獨立學院要實現真正意義的民辦和獨立,不僅要考慮其體制改革,而且更要考慮其管理創(chuàng)新,而財務管理作為一個單位經濟管理的重要內容,具有特別重要的意義。因此分析民辦獨立學院財務管理中存在的問題對如何加強獨立學院的管理工作、促進獨立學院盡快向優(yōu)質教育資源高校轉化逐步發(fā)展為優(yōu)質的綜合性大學、實現其可持續(xù)發(fā)展具有非常重要的作用。 文章首先對獨立學院與普通民辦高校進行了區(qū)別,提出了獨立學院是公辦普通高等教育的有利補充,具有公益性。歸納出獨立學院現在的辦學模式,指出獨立學院未來的定位與發(fā)展方向。文章對獨立學院的財務管理的目標、原則、特征主要內容進行了闡述。而后文章對北津學院財務管理現狀進行了分析,并對學院在工作制度及實際運作上存在的問題諸如產權不明晰、缺乏財務風險意識、成本核算不規(guī)范、收益分配無標準、財務制度不明晰,成本管理缺失、預算管理體制不完善問題進行了揭示。最后文章提出解決獨立學院財務管理問題的相關對策和建議：建立學院的財務管理體制、建立學院預算管理、完善學院預算管理、拓寬籌資渠道,強化融資風險意識,強化學院成本核算與控制、實現學院“合理回報”。本文旨在運用理論與實踐相結合的方法,針對某一獨立學院財務管理問題,提出解決問題的方法,文章站在具體實踐環(huán)節(jié),借鑒了前人關于解決獨立學院財務管理問題的方法,并聯系實際發(fā)揮自身在實際工作崗位上總結和提出的解決財務管理問題的建議,具有一定的獨特性和總結性。
[Abstract]:Independent college is an innovative mode of running a school in the course of the reform and development of higher education in China, which has made great contributions to the popularization of higher education in our country. Because of the natural connection with the parent university, the financial management of most independent colleges adopts the model of the parent university, but it is not suitable to the management goal and management mode of the independent college, which restricts the healthy and sustainable development of the independent college. Therefore, in order to realize the real meaning of private management and independence, the independent colleges of our country should not only consider its system reform, but also consider its management innovation, and financial management is an important part of the economic management of a unit. Of particular significance. Therefore, the problems existing in the financial management of private independent colleges are analyzed. How to strengthen the management of independent colleges and to promote the transformation of independent colleges into high quality educational resources colleges is gradually developed into high quality comprehensive universities. The realization of its sustainable development has a very important role. This paper first distinguishes the independent college from the ordinary private university, and points out that the independent college is a favorable supplement to the public general higher education and has a commonweal character. This paper sums up the current mode of running an independent college, and points out the orientation and development direction of the independent college in the future. This paper expounds the objectives, principles and characteristics of the financial management of the independent college. Then the article analyzes the present situation of financial management in Beijin University, and analyzes the problems existing in the work system and actual operation of the Institute, such as unclear property rights, lack of financial risk consciousness, non-standard cost accounting and no standard of income distribution. The financial system is not clear, the cost management is missing, and the budget management system is not perfect. Finally, the paper puts forward the relevant countermeasures and suggestions to solve the financial management problems of independent colleges: to establish the financial management system, to establish the college budget management, to perfect the college budget management, to broaden the financing channels, and to strengthen the awareness of financing risks. Strengthen the college cost accounting and control, realize the college "reasonable return". The purpose of this paper is to use the method of combining theory with practice, to put forward the method to solve the financial management problem of a certain independent college, the article stands in the concrete practice link, and draws lessons from the previous methods of solving the financial management problem of the independent college. It is unique and summing up some suggestions to solve the financial management problems which are summed up and put forward in the actual work posts in the light of the actual situation.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：G647.5

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本文編號：1791729