我国院校后勤服务社会化改革过程中的财务监管研究

发布时间：2018-01-05 17:12

本文关键词：我国院校后勤服务社会化改革过程中的财务监管研究　出处：《西北大学》2012年硕士论文　论文类型：学位论文

【摘要】：新中国成立以来,我国非营利性院校后勤服务保障模式在计划经济和完全的国家投入下形成并发展起来,但随着计划经济向市场经济转型以及一系列社会变革后,旧的后勤保障模式越来越不能满足新形势下教育和培训的需要。于是,上世纪90年代末,我国政府推动了高校后勤服务社会化改革,十多年来,高校后勤服务发生了重大变化。但是,院校长期以来形成的财务管理体制难以解决因后勤服务社会化改革而带来的新的利益矛盾,阻碍了后勤服务社会化改革的进一步发展。本文从探讨目前非营利性院校后勤服务社会化改革产生的各种问题入手,通过介绍我国后勤服务社会化改革历程、研究目前院校后勤服务管理出现问题的核心矛盾,即院校本质上的公益性、非营利性与后勤服务企业市场化、追求利润为目的之间的矛盾,分析得出产生问题的主要原因是：院校的财务管理模式仍停留在事业单位内部财务管理上,缺乏对后勤服务企业的财务监管,在市场机制不能发挥作用时,难以起到引导、规范和约束后勤服务企业行为的作用。文章通过对国内外相关理论和研究的分析,指出建立后勤服务财务监管机制的重要性和必要性,并结合院校后勤社会化改革过程中问题产生的原因和非营利院校财务管理体制特点,提出了构建后勤服务财务监管机制的构想和具体对策。此外,本文还结合中国延安干部学院实例,探讨设计市场化模式下构建后勤服务财务监管机制的思路和具体方案,通过设立机构、设置流程、改革核算方式、财务全程控制和绩效评价等几个方面,建立全面、有效的财务监管机制。
[Abstract]:Since the founding of the new China , the logistics service assurance model of non - profit colleges in China has been formed and developed under the planned economy and the complete national input . However , with the transformation of the planned economy to the market economy and a series of social changes , the old logistics support model is increasingly unable to meet the needs of education and training in the new situation . This paper starts with the discussion on the problems of the socialization reform of logistics service in colleges and universities . Through the introduction of the reform process of the socialization of logistics service in China , this paper studies the contradiction between the public welfare , the non - profit and the logistics service enterprise behavior in colleges and universities . The main reasons for the problems are : the importance and necessity of establishing the financial supervision mechanism of the logistics service , the reasons for the problems in the process of the reform of the logistic socialization of the university and the characteristics of the financial management system of the non - profit colleges , and the author puts forward the idea and concrete countermeasures to construct the financial supervision mechanism of the logistics service . In addition , in the light of the example of Yan ' an cadre college in China , this paper discusses the train of thought and concrete scheme of constructing the financial supervision mechanism of logistics service in the market - oriented mode , and establishes a comprehensive and effective financial supervision mechanism through the establishment of the organization , the setting process , the reform accounting mode , the whole process control and the performance evaluation .

【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.4

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