【摘要】：隨著國家經(jīng)濟(jì)體制改革的推進(jìn),我國事業(yè)單位逐步面向社會(huì)進(jìn)入市場,其不僅承受著國內(nèi)同業(yè)的競爭,也面臨國際市場的挑戰(zhàn),積極推進(jìn)事業(yè)單位的改革已迫在眉睫。財(cái)務(wù)管理作為事業(yè)單位管理工作的核心組成部分,無疑是改革的重點(diǎn)和難點(diǎn)。長期以來,事業(yè)單位的財(cái)務(wù)管理一直存在著諸多問題,如：財(cái)務(wù)風(fēng)險(xiǎn)意識淡薄、理財(cái)觀念落后、部門預(yù)算約束機(jī)制較弱、內(nèi)控制度不健全,會(huì)計(jì)核算不規(guī)范等。如何在新財(cái)政體制下,不斷創(chuàng)新財(cái)務(wù)管理模式,改進(jìn)財(cái)務(wù)管理中存在的問題,成為我們首應(yīng)解決的問題。 本文從研究事業(yè)單位的特征及其產(chǎn)生、發(fā)展與現(xiàn)狀入手,論及事業(yè)單位分類改革,并對財(cái)務(wù)管理制度的變化趨勢進(jìn)行闡述；在此基礎(chǔ)上,以長沙市化工研究所這一典型的經(jīng)營性事業(yè)單位為樣本,立足于理財(cái)?shù)囊暯莵硖接懯聵I(yè)單位改革這一戰(zhàn)略問題,通過對該單位目前財(cái)務(wù)管理狀況進(jìn)行深入研究,歸納其現(xiàn)有模式中存在財(cái)務(wù)管理制度不健全、預(yù)算管理體系不科學(xué),內(nèi)控機(jī)制不完善的問題,并對問題的成因進(jìn)行分析,總結(jié)得出主要是由于政策體制、人員結(jié)構(gòu)和質(zhì)量以及外部政策法規(guī)和內(nèi)部制度這幾個(gè)因素所致。根據(jù)這些分析,從財(cái)務(wù)管理內(nèi)容、財(cái)務(wù)管理隊(duì)伍和財(cái)務(wù)管理方式,提出了優(yōu)化長沙市化工研究所管理的思路,并對優(yōu)化設(shè)計(jì)內(nèi)容提出了自己的想法,主要包括完善財(cái)務(wù)管理制度、建立預(yù)算管理體系、建立財(cái)務(wù)管理內(nèi)控制度、完善財(cái)務(wù)分析體系、建立預(yù)警體系和建立稅務(wù)籌劃體系。為了衡量優(yōu)化設(shè)計(jì)的效果,還對優(yōu)化后的情況進(jìn)行了進(jìn)一步預(yù)評估,發(fā)現(xiàn)主要財(cái)務(wù)指標(biāo)較優(yōu)化前有很大改觀。同時(shí),提出了確保財(cái)務(wù)管理改革實(shí)施的對策和保障措施,以確保改革工作的順利實(shí)施,為經(jīng)營性事業(yè)單位改制后財(cái)務(wù)管理體系的優(yōu)化提供借鑒作用。
[Abstract]:With the advancement of the reform of the national economic system, the institutions of our country have gradually entered the market in the face of the society. They not only bear the competition of the domestic counterparts, but also face the challenge of the international market. It is urgent to actively promote the reform of the institutions. Financial management, as a core part of the management of institutions, is undoubtedly the focus and difficulty of the reform. For a long time, there have been many problems in the financial management of institutions, such as the weak awareness of financial risk, the backward concept of financial management, the weak restraint mechanism of departmental budget, the imperfect internal control system, the unstandardized accounting, and so on. How to innovate the financial management mode and improve the financial management under the new financial system is the first problem we should solve. This article starts with the study of the characteristics, development and present situation of institutions, discusses the classification reform of institutions, and expounds the changing trend of financial management system. On this basis, taking Changsha Institute of Chemical Engineering as a typical operating institution as a sample, based on the perspective of financial management, this paper discusses the strategic issue of the reform of public institutions, and through the in-depth study of the current financial management situation of this unit, It sums up the problems of imperfect financial management system, unscientific budget management system and imperfect internal control mechanism in its existing mode, and analyzes the causes of the problems, and concludes that it is mainly due to the policy system. Personnel structure and quality, as well as external policies, regulations and internal systems of these factors. According to these analysis, from the financial management content, the financial management team and the financial management way, put forward the idea of optimizing the management of Changsha Chemical Engineering Institute, and put forward my own idea to optimize the design content. It mainly includes perfecting the financial management system, establishing the budget management system, establishing the financial management internal control system, perfecting the financial analysis system, establishing the early warning system and establishing the tax planning system. In order to measure the effect of the optimized design, a further pre-evaluation of the optimized design is carried out, and it is found that the main financial indexes are much better than those before the optimization. At the same time, it puts forward the countermeasures and safeguard measures to ensure the implementation of the financial management reform, in order to ensure the smooth implementation of the reform work, and to provide reference for the optimization of financial management system after the reform of the operating institutions.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.72

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