CJ职业学院财务精细化管理的研究

发布时间：2018-01-15 20:10

本文关键词：CJ职业学院财务精细化管理的研究　出处：《华中科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：高校财务管理是高校管理过程中的一个重要组成部分，管理得好与不好直接影响到资金的使用效果，我国《国家中长期教育改革与发展规划纲要（2010-2020）》的实施，对高校财务管理提出了科学化与精细化的要求，，高职院校作为高校的一个组成部分，财务管理的现状已经不能满足财务科学化精细化管理的需要。在此背景下，本人开始着手准备研究高职院校财务精细化管理的问题，本文按照“提出问题——分析问题——解决问题”的研究思路，并主要采用定性分析、定量分析、规范分析、实证分析等的研究方法，以CJ职业学院作为校本研究，先介绍CJ职业学院的基本情况，然后从领导的对财务管理精细化的认识情况、财务管理制度建设的现状、预算管理的现状、财务基础工作的现状、资产管理的现状、现有财务人员的基本素质情况、现有财务绩效考核制度的情况、日常经费来源情况、财务面临的风险情况等9个方面分别介绍了CJ职业学院财务管理的现状，进而逐一分析了财务管理的现状存在的不足及形成的原因。按照前述CJ职业学院财务管理现状的分析，本文从全校形成财务精细化管理的氛围、完善财务制度管理体系、加职预算管理、夯实财务基础工作、强化资产管理、提高财务人员素质、修政绩效考核体系、建立多元化筹资渠道、加强财务风险防范等9个方面详细的提出了财务精细化管理的具体措施。
[Abstract]:The financial management of colleges and universities is an important part in the process of university management. Good or bad management directly affects the effect of the use of funds. The implementation of the National Medium-and Long-Term Education Reform and Development Program (2010-2020) puts forward scientific and fine requirements for the financial management of colleges and universities. As an integral part of colleges and universities, the present situation of financial management can not meet the needs of scientific and meticulous financial management. In this context, I began to prepare to study the problem of financial fine management in higher vocational colleges, this paper according to the "put forward problem-analysis problem-problem-solving" research ideas, and mainly adopt qualitative analysis. Quantitative analysis, normative analysis, empirical analysis and other research methods, CJ vocational college as a school-based research, first introduced the basic situation of CJ vocational college, and then from the leadership of the financial management of fine understanding. The present situation of financial management system construction, budget management, financial basic work, asset management, the basic quality of the existing financial personnel, the current financial performance appraisal system. This paper introduces the current situation of financial management in CJ Vocational College from nine aspects, such as the source of daily funds and the financial risk, and then analyzes the deficiency of the present situation of financial management and the reasons for its formation one by one. According to the analysis of the current situation of financial management in CJ Vocational College, this paper forms the atmosphere of fine financial management, consummates the management system of financial system, increases the budget management, and compacts the financial foundation work from the whole school. Nine aspects, such as strengthening asset management, improving the quality of financial personnel, repairing the performance appraisal system, establishing diversified financing channels, and strengthening the prevention of financial risks, etc., put forward in detail the specific measures of financial fine management.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G717.5

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