北津学院财务管理的研究

发布时间：2018-04-23 11:20

本文选题：独立学院 + 财务管理　；参考：《湖南大学》2012年硕士论文

【摘要】：独立学院是我国高等教育改革发展过程中产生的一种创新型办学模式,它为我国高等教育普及作出了巨大贡献。由于与母体高校之间的天然联系,多数独立学院的财务管理工作沿用了母体高校的模式,但与独立学院的管理目标、管理模式不相适应,制约了独立学院的健康持续发展。因此,我国的独立学院要实现真正意义的民办和独立,不仅要考虑其体制改革,而且更要考虑其管理创新,而财务管理作为一个单位经济管理的重要内容,具有特别重要的意义。因此分析民办独立学院财务管理中存在的问题对如何加强独立学院的管理工作、促进独立学院尽快向优质教育资源高校转化逐步发展为优质的综合性大学、实现其可持续发展具有非常重要的作用。文章首先对独立学院与普通民办高校进行了区别,提出了独立学院是公办普通高等教育的有利补充,具有公益性。归纳出独立学院现在的办学模式,指出独立学院未来的定位与发展方向。文章对独立学院的财务管理的目标、原则、特征主要内容进行了阐述。而后文章对北津学院财务管理现状进行了分析,并对学院在工作制度及实际运作上存在的问题诸如产权不明晰、缺乏财务风险意识、成本核算不规范、收益分配无标准、财务制度不明晰,成本管理缺失、预算管理体制不完善问题进行了揭示。最后文章提出解决独立学院财务管理问题的相关对策和建议：建立学院的财务管理体制、建立学院预算管理、完善学院预算管理、拓宽筹资渠道,强化融资风险意识,强化学院成本核算与控制、实现学院“合理回报”。本文旨在运用理论与实践相结合的方法,针对某一独立学院财务管理问题,提出解决问题的方法,文章站在具体实践环节,借鉴了前人关于解决独立学院财务管理问题的方法,并联系实际发挥自身在实际工作岗位上总结和提出的解决财务管理问题的建议,具有一定的独特性和总结性。
[Abstract]:Independent college is an innovative mode of running a school in the course of the reform and development of higher education in China, which has made great contributions to the popularization of higher education in our country. Because of the natural connection with the parent university, the financial management of most independent colleges adopts the model of the parent university, but it is not suitable to the management goal and management mode of the independent college, which restricts the healthy and sustainable development of the independent college. Therefore, in order to realize the real meaning of private management and independence, the independent colleges of our country should not only consider its system reform, but also consider its management innovation, and financial management is an important part of the economic management of a unit. Of particular significance. Therefore, the problems existing in the financial management of private independent colleges are analyzed. How to strengthen the management of independent colleges and to promote the transformation of independent colleges into high quality educational resources colleges is gradually developed into high quality comprehensive universities. The realization of its sustainable development has a very important role. This paper first distinguishes the independent college from the ordinary private university, and points out that the independent college is a favorable supplement to the public general higher education and has a commonweal character. This paper sums up the current mode of running an independent college, and points out the orientation and development direction of the independent college in the future. This paper expounds the objectives, principles and characteristics of the financial management of the independent college. Then the article analyzes the present situation of financial management in Beijin University, and analyzes the problems existing in the work system and actual operation of the Institute, such as unclear property rights, lack of financial risk consciousness, non-standard cost accounting and no standard of income distribution. The financial system is not clear, the cost management is missing, and the budget management system is not perfect. Finally, the paper puts forward the relevant countermeasures and suggestions to solve the financial management problems of independent colleges: to establish the financial management system, to establish the college budget management, to perfect the college budget management, to broaden the financing channels, and to strengthen the awareness of financing risks. Strengthen the college cost accounting and control, realize the college "reasonable return". The purpose of this paper is to use the method of combining theory with practice, to put forward the method to solve the financial management problem of a certain independent college, the article stands in the concrete practice link, and draws lessons from the previous methods of solving the financial management problem of the independent college. It is unique and summing up some suggestions to solve the financial management problems which are summed up and put forward in the actual work posts in the light of the actual situation.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

【参考文献】