【摘要】：隨著我國改革開放的深化,高等教育逐步由從精英化教育開始向大眾化教育轉(zhuǎn)變,高等教育進入高速發(fā)展時期。在這個過程中,過去以政府撥款為主要經(jīng)費來源的格局逐漸被開放型、多元化的辦學形式所替代,多元化的投資、銀行信貸等金融工具的支持,為高等院校規(guī)模擴張和發(fā)展創(chuàng)造了有利條件；但同時,也使高等院校從基本無風險運行轉(zhuǎn)變?yōu)楦唢L險運行,高校財務(wù)風險尤其需要引起高度關(guān)注。一旦出現(xiàn)問題,除了給國家和高校造成慘痛的損失外,還將造成許多難以解決的社會問題,影響社會的和諧發(fā)展。 本論文首先闡述了高校財務(wù)管理的研究背景及意義,接著闡述了高校風險的產(chǎn)生及表現(xiàn),表明了了高校財務(wù)指標體系的建立在高校財務(wù)管理中的重要地位,并闡述了高校財務(wù)指標分析體系建立的原則與構(gòu)建思路。在以上理論基礎(chǔ)上,本論文從CAAC高校的現(xiàn)狀分析入手,分析了CAAC高校與普通高校相比,風險內(nèi)容的不同之處在于CAAC高校需要對運行成本進行核算和管理、需要對庫存材料進行核算和管理、CAAC高校人員費用支出金額較高、占總支出比例較大、基本建設(shè)投入資金巨大。接下來分析了CAAC高校近幾年的財務(wù)狀況,比如CAAC高校的資產(chǎn)負債率、凈資產(chǎn)增長率、公用經(jīng)費與人員經(jīng)費占總支出情況、基本建設(shè)投資情況、預算執(zhí)行情況、以及我校運行成本等情況。在此基礎(chǔ)上找到了問題和不足的原因。最后,本論文提出了完善CAAC高校財務(wù)管理的一些對策,指出了CAAC高校應(yīng)當積極拓寬籌集資金的渠道、加強各種培訓費的回收速度、做好學生學費等收入的收費管理工作、以及積極開辟新的籌資渠道,把科研成果轉(zhuǎn)化為生產(chǎn)力等途徑來加強CAAC高校資金管理；并借鑒航空公司的存貨管理方式,對CAAC高校存貨-航油管理提出了從采購、出庫、飛機加油、為用完的油料回收、付款等程序提出了規(guī)范化建議;同時在把學校運行成本以及培養(yǎng)學生質(zhì)量相結(jié)合考慮后,擬定了如何加強飛行訓練成本管理的一系列措施；本論文還對完善CAAC高校的預算管理提出了幾點建議,比如CAAC高校應(yīng)當做好預算前工作、改進預算編制方法、科學采集基礎(chǔ)數(shù)據(jù)、實行零基預算法編制綜合預算、編制預算時應(yīng)提高對重要指標把握的精確度、增強對重要內(nèi)容的規(guī)范以及設(shè)立預算執(zhí)行績效的評估、監(jiān)管和獎懲系統(tǒng)等建議；本論文以較大篇幅介紹了CAAC高校的財務(wù)風險預警系統(tǒng)的建立,其中選取了資產(chǎn)負債率指標、凈資產(chǎn)增長率指標、公用經(jīng)費與人員經(jīng)費占總支出比例指標等,從高校的償債能力、經(jīng)營能力、成長能力以及其他因素來分析了財務(wù)風險預警系統(tǒng),這對于其他高校都是值得借鑒的：文章最后提出了加強CAAC高校財務(wù)和審計工作、建立起成本核算和成本管理體制以及加強高校會計和審計監(jiān)督,規(guī)范校內(nèi)經(jīng)濟秩序的重要性；文章的最后指出CAAC高校的財務(wù)領(lǐng)導要起到參與學校決策的重要作用。 本論文通過理論分析與實際案例相結(jié)合的方式,強調(diào)了CAAC高校加強財務(wù)管理的重要性,在此基礎(chǔ)上提出了完善CAAC高校財務(wù)管理的一些對策。
[Abstract]:With the deepening of China's reform and opening up, higher education has gradually changed from elite education to popular education, and higher education has entered a period of rapid development. In this process, the pattern of government appropriation as the main source of funds has been gradually open, diversified, diversified investment, bank credit and so on. The support of financial instruments has created favorable conditions for the expansion and development of institutions of higher learning, but at the same time, it also makes colleges and universities change from basic risk free operation to high risk operation, and the financial risks of colleges and universities need to be of great concern. To solve the social problems affecting the harmonious development of society.
This paper first expounds the background and significance of the research on the financial management of colleges and universities, then expounds the emergence and performance of the University risk, indicates the importance of the establishment of the financial index system in Colleges and universities in the financial management of colleges and universities, and expounds the principles and construction ideas of the establishment of the analysis system of financial indicators in Colleges and universities. Starting with the analysis of the present situation of CAAC colleges and universities, the paper analyzes that the difference of risk content in CAAC universities and colleges and universities is that CAAC colleges and universities need to calculate and manage the operating costs, accounting and management of inventory materials. The cost of personnel expenditure in CAAC colleges and universities is high, which accounts for a large proportion of total expenditure, and capital investment is invested in basic construction. The financial situation of CAAC colleges and universities in recent years is analyzed, such as the assets and liabilities rate, the growth rate of net assets, the total expenditure of public funds and personnel funds, the investment situation of the basic construction, the implementation of the budget, the running cost of our school and so on. On this basis, the reasons for the problems and shortcomings are found. Finally, the reasons for the problems and shortcomings are found. This paper puts forward some countermeasures to improve the financial management of CAAC colleges and universities, and points out that CAAC colleges and universities should actively broaden the channels of raising funds, strengthen the rate of recovery of various training fees, do a good job of charge management of students' tuition and other income, and actively open up new financing channels and transform scientific research results into productive forces to strengthen the CAAC For the management of capital in Colleges and universities, and drawing on the way of inventory management of the airlines, this paper puts forward some standardized proposals for the procedures of CAAC University inventory - oil management from procurement, out of storage and aircraft refueling, for the use of oil recovery and payment. At the same time, how to strengthen the flight after the combination of the running cost of the school and the quality of the students is proposed. A series of measures for the management of training cost management, and some suggestions are put forward to improve the budget management of CAAC colleges and universities. For example, CAAC colleges and universities should do a good job of pre budget, improve the budgeting method, collect the basic data scientifically, implement the zero base budget method to compile the comprehensive budget, and improve the accuracy of the budget when preparing the budget. This paper introduces the establishment of the financial risk early warning system in CAAC colleges and universities. In this paper, the assets and liabilities rate index, the net asset growth rate index, the public outlay and the total expenditure ratio refer to the proportion of the total expenditure. The paper analyzes the financial risk early warning system from the debt paying ability, management ability, growth ability and other factors in Colleges and universities. It is worth reference for other colleges and universities. At the end of the article, we put forward to strengthen the financial and audit work of CAAC colleges and universities, establish the cost accounting and the management system, and strengthen the accounting and audit supervision of the colleges and universities. The importance of regulating the economic order in schools is pointed out. Finally, the article points out that the financial leadership of CAAC universities plays an important role in participating in school decision-making.
This paper, through the combination of theoretical analysis and practical cases, emphasizes the importance of strengthening financial management in CAAC colleges and universities, and on this basis puts forward some countermeasures to improve the financial management of CAAC colleges and universities.
【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：G647.5

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