提升高校财务管理水平的途径

【作者】 段海艳；

【导师】 王京芳；

【作者基本信息】 西北工业大学 ， 企业管理， 2003， 硕士

【摘要】 各类高校的财务管理要适应我国高等教育跨越式发展步伐，亟待提升自身的财务管理水平，唯此，才能应对不断出现的新情况和新问题。而探寻提升高校财务管理水平的途径，是理论与实务界关注的焦点，也是本文研究的主要内容。 本文在归纳总结高校财务管理基本理论的基础上，概括出高校财务管理的特点，进而用两分法对高校财务管理的现状及其成因进行了剖析；然后以理论为指导，针对高校财务管理中的现实问题，从四个方面探讨了提升高校财务管理水平的具体途径。一是加强高校预算管理，严格控制经费支出；二是建立高校财务指标体系，发挥财务分析功能。主张把沃尔比重评价法及模糊综合评判法运用于高校财务绩效评价体系中，旨在增强高校事前管理的针对性，并为高校绩效评价提供服务；三是注重高校经济决策的质量与效益，提高资金的使用效果。通过完善决策结构，改进决策程序，在经济决策中运用线性规划数学模型的科学决策方法，起到有效辅助决策的作用；四是采用先进的管理手段，实施校园一卡通工程。以期为实现高校财务管理的一体化和规范化提供切实的条件和保障。更多还原

【Abstract】 University financial administration is to adjust to the striding step of China’s high education, it is absolutely necessary for them to promote their financial administration level, only in this way can they cope with the continuously arising new circumstances and problems. While seeking for the effective ways of promoting university financial administration level is not only the focus of both theory and practice circles, but also the main topic of this paper.Based on the summary of the basic theory of university financial administration, the author summarized the characteristics of the university financial administration, analyzed its present conditions and whys and wherefores. And then the author, instructed by the theory, pointed out four ways to improve the university financial administration. The first way is to strengthen the budget administration and control the outflow of funds strictly; the second way is to give full scope to financial analysis. After setting up a series of evaluating indexes for the financial affairs in the institutions of higher education, the author put to use Wall’s method and fuzzy synthetic evaluation in university financial performance and hops to strengthen the clear aim of the budget administration and to provide related information support for the evaluation of university financial performance; the third way if to pay great attention to the quality, benefit and effect of the university’seconomic policy, better it’s structure and procedure, use scientific methods in the course of economic decision to make the decision more efficiently; the last way is to apply the multi-functional card project to school use and provide practical conditions and guarantees for the integration of university financial administration.更多还原