【作者】 张向东；

【导师】 赵振全；

【作者基本信息】 吉林大学 ， 数量经济学， 2009， 博士

【摘要】 随着高等学校办学规模的不断扩大,高校经济活动日益复杂,资金流量迅速增大,来源呈现多元化,客观上对高等学校财务管理工作提出了更新的要求。财务管理的内涵与外延发生变化,迫切需要高校加强财务管理,提高资金使用效益,防范财务风险,实现高校国有资产的保值与增值。所以,进一步完善财务管理,实现学校事业发展目标是高等学校财务决策机构一直研究和探讨的问题。本论文以高校办学的资金流转及其效率和风险为线索,结合高校实际,构建了由高校资金筹措、高校资金效率、高校贷款风险和高校资产管理四个部分组成的高校财务问题研究框架。具体研究内容包括:1.回顾了高校财务问题研究的国内外文献。2.分析了高校筹资方式的演化阶段和现有状况,借鉴国外高校筹资经验提出了融资渠道多元化发展的思路和政策建议。3.从投入产出效率的角度对高校的财务绩效进行了实证分析。4.分析了高校财务风险的主要来源和形成的内在机理,并构建了高校财务风险的预警指标体系。5.分析了高校资产管理中存在的问题和成因,并提出了经营性资产管理和非经营性资产管理的具体制度与安排。更多还原

【Abstract】 Along with the continued expansion of the scale of higher education institutions, the economic by the country, the enhancement of financial management and the usage of funds effectively. This article structure arrangement is as follows:First of all, the one chapter introduced the background of college financial management research and the meaning of motivation this article briefly. Secondly, this paper relates to several core concepts to be defined. Third, the chapter given the logical framework of this article, and propose the research ideas and methods. Finally, the chapter given the structure of this paper and the main innovation.Chapter II is Literature Review. This chapter reviews the literature of domestic and foreign literature in several aspects of the funding of the colleges and universities, evaluate the financial performance.Then this chapter reviews the research results of some representative contributions, which highlight the development trend of existing research both at home and abroad and with the combination of China’s actual direction. This article highlighted the study the feasibility and theoretical support.Chapter III is the analysis of college financing. This chapter analysis the evolution of phases and the existing situation in-depth. At the same time, learning from the experience of foreign financing for universities, through quantitative analysis, comparative analysis and pointing out the problems in the that China’s institutions of higher education funding and proposed diversified financing channels the development of ideas and policy recommendations.Chapter IV analyzes the financial performance of colleges and universities. This chapter carry out the empirical analysis from the perspective of input-output efficiency of the financial performance of colleges and universities. Among them, the input indicators is from the University of manpower, material and financial resources three areas. Output indicators is from the students to develop the scale, quality of training, three aspects of the academic research level. Through the use of cluster analysis, hierarchical analysis and DEA Methods 12 colleges and universities directly under the Ministry of Education to carry out the analysis results of the performance of colleges and universities, and individual colleges and universities that the redundancy rate as then as the less rate of the input and output.Chapter V is the analysis on financial risk of colleges and universities.This chapter starting with the appearance of reason of the financial analysis.Then reveals the excessive loans college financial risks inherent mechanism of the phenomenon. Finally, through giving a financial analysis of indicators and reference threshold, this chapter build early-warning indicators of financial system risk.Chapter VI is the analysis on asset management of colleges and universities. First of all, the chapter discuss the basic characteristics of assets and asset classes of the colleges and universities to followed by asset management in colleges and universities in the causes of problems and analysis; again in order to design and asset management system into the basis of ownership of the assets, the management of the operating assets and non-operating the specific nature of asset management systems and arrangements; Finally, the University asset management performance evaluation system and the corresponding model study are established.Finally, the conclusions of the study are as follows:1. Based on financial management and the main contents of the object can be to cash flow as the background, combined with the characteristics of university to form a college financing, the efficiency of college funds, college credit risk and asset management of progressive college research the main line.In the framework of the integrated use of economics, management, education and other multi-disciplinary knowledge-based system , this paper discuss the principles of financial management of colleges and universities, institutional arrangements and effectiveness of the evaluation.2. China’s colleges and universities have experienced financing to rely solely on the financial investment by the government and the market both to the diversity of changes. But there are still the following issues in the channels and mechanisms for funding at this stage. For example, over-reliance on the government’s input give the state’s financial pressure. The inadequate funding of higher education and return on investment of higher education is not high. Higher education funding and charges in accordance with the standard unreasonable and unscientific, the diversified funds financing education, such as lack of guidance mechanism.3. Ranked of the University focused primarily on the output of comparison in the past. The absolute value of output in absolute terms or as a relatively high position in the university’s colleges and universities are also located in the forefront. However, when the input to output ratio as a measure of its performance standards, the performance of colleges and universities to sort the results with the absolute difference between the results of the larger sort method. Focus as a result of the different indicators selected, when the use of DEA to evaluate the performance of colleges and universities, the selection of input and output indicators of the impact on the results of larger studies must be taken fully into account the results of performance evaluation of the sensitivity of the selected indicators.4. One major source of financial risk for Colleges and universities is the loan risk. And the soft budget constraint is underlying causes.The Universities should be based on the use of loan funds to build the financial risk early warning system.And may be include solvent, operational capacity, the development potential of quantitative indicators, such as composition. In order to reveal the hidden problems of the financial risk of potential early warning forecasting in time and to establish a long-term financial early warning system.5. The issue on asset management of colleges and universities come from unclear property rights, lacking of oversight mechanisms and the management system is not sound . property rights and management systems to build into are the most critical. In the clarity of property rights relations, University of state-owned assets can be divided into fully operating state-owned assets and state-owned non-operating assets, through the construction of the classification management system.There are some of the shortage of paper:1. China’s colleges and universities supply and demand of funds and the resulting contradiction between the risks in a small number of key universities and the Ministry of local universities have a very large exten. The differences in public colleges and universities in this article focuses on the overall situation and do not have a breakdown. Therefore, t his study has yet to be deepeningat this point.2. In this paper, although the establishment of colleges and universities to assess the performance of the asset management system, and gives a simple mathematical model, the less evaluation indicator system, scientific and practical remains to be further studied.更多还原