高等学校现金管理研究

【作者】 蒋佐斌；

【导师】 李秉成；

【作者基本信息】 武汉科技大学 ， 管理科学与工程， 2001， 硕士

【摘要】 当前，我国的高等教育呈现迅速发展的态势。高等学校在不断扩大办学规模、提高办学层次的过程中，资金的供给与事业发展需要之间的矛盾日益突出。如何加强财务管理，提高资金的使用效益是高等学校财务管理的重要课题。本文通过实证研究揭示高校现金流动的特征，采用定量分析的方法，探讨高等学校的现金管理，以提高资金的使用效益。 第一章简要介绍我国高等学校财务管理的时代背景及特征，综述高等学校财务管理研究的现状。 第二章采用实证分析方法研究高等学校现金流入、现金流出、现金结余的规律性，为加强高等学校的现金管理奠定基础。 第三章根据高等学校现金循环的特征和现金管理中薄弱环节，运用定量分析的方法研究高等学校的现金管理；针对高等学校会计报表中存在的缺陷，提出改进办法。更多还原

【Abstract】 In China higher education has been developing very fast in recent years. In the development of its scope and level, the contradiction between the fund supply and the fund demand appears more and more serious. So how to improve the fund management and its efficiency in utilization has become the important issues. The present dissertation reveals the features of cash circulation in Chinese universities and institutes. Then, by the means of quantitative analysis, it probes into the cash management in higher educational institutions so as to promote the efficiency of fund ut i 1 izat ion.Chapter One briefly introduces the background of times and the characteristics of fund management in higher institutions, and summarizes the present situation of the fund management research in Chinese universities.Chapter Two, by means of authentic analysis, studies the regulations of cash flowing-in, cash flowing-out and its surplus in universities and institutes, on which the fund management can be based.The last chapter, Chapter Three, again by use of quantitative analysis, makes a research into cash management according to the features of cash circulation and the weak points in cash management. At last, some suggestions based on the finance reports of universities and institutes are proposed for the sake of improving the cash management in higher educational institutions in China.更多还原