ZZ技师学院财务管理问题研究

发布时间：2018-06-21 12:17

本文选题：技师学院 + 财务管理　；参考：《郑州大学》2012年硕士论文

【摘要】：近年来,尤其是《国家中长期教育改革和发展规划纲要》(2010-2020)的颁布实施,职业教育被推上更加突出的位置,财务管理作为学校内部管理的重要组成部分,现行的管理制度已不能满足学校快速发展地需要。新修订的《事业单位财务规则》,于2012年4月1日起开始施行,对于规范事业单位的财务行为、加强财务管理的基础工作进行了调整和完善。ZZ技师学院作为一所河南历史较长的中等职业学校,财务管理工作遇到了几个较为突出的共性问题,研究其财务管理中存在的问题,不仅可为该校财务管理水平地提高提出建议,而且对我国技师类学校的财务管理也有一定的借鉴意义。 ZZ技师学院经过30多年的发展,其财务管理工作由于政策和核算环境的变化,面临着新地挑战,主要表现在：受现行会计核算制度地制约,实行免学费条件下不进行成本核算,无法为国家按学生人数对学校进行补助提供科学的依据,造成收支失衡；经费使用方面,在支付方式多元化的情况下,仍使用单一的收付实现制进行核算,造成无法准确核算和完整反映新出现的业务内容；对于多渠道资金来源购置的、价值昂贵的实习设备等固定资产仍不提取折旧,无法保证资产的安全使用,不能准确地反映其实际价值,也不利于其更新和管理；对于多渠道多元化的资金流动,仍不编制现金流量表,不能及时反映资金的流入和流出情况,增加了资金的使用风险。针对ZZ技师学院财务管理存在的主要问题,结合现行国家政策和新的财务管理规则,以较新的视角通过分析其形成原因,有选择地借鉴国内外部分同类学校的先进管理经验,提出转变财务管理观念提高财务管理能力、借鉴“权责发生制”原则进行成本核算、加强固定资产管理计提固定资产折旧、编制现金流量表完善会计报表体系的措施,以解决ZZ技师学院乃至其他中等职业教育学校的财务管理工作中存在的新问题。
[Abstract]:In recent years, especially with the promulgation and implementation of the National Medium- and Long-Term Education Reform and Development Program (2010-2020), vocational education has been promoted to a more prominent position. Financial management is an important part of the internal management of schools. The current management system can not meet the needs of the rapid development of the school. The newly revised Financial rules for institutions came into effect on April 1, 2012. The basic work of strengthening financial management has been adjusted and perfected. As a secondary vocational school with a long history in Henan Province, the financial management has encountered several outstanding common problems, and the problems existing in its financial management have been studied. It can not only improve the level of financial management of the school, but also can be used for reference in the financial management of Chinese technician schools. ZZ technician College has been developed for more than 30 years. Due to the change of policy and accounting environment, its financial management is faced with new challenges, which are mainly reflected in the fact that it is restricted by the current accounting system and does not carry out cost accounting under the condition of free tuition. It is impossible to provide a scientific basis for the state to subsidize the school according to the number of students, resulting in the imbalance of income and expenditure. As a result, it is not possible to accurately account for and fully reflect the newly emerging business content; for fixed assets such as expensive internship equipment, which are purchased from multiple sources of funds, they still do not draw depreciation and are unable to ensure the safe use of assets, It can not accurately reflect its actual value, nor is it conducive to its renewal and management; for the multi-channel diversified capital flow, it still does not compile the statement of cash flow, and can not reflect the inflow and outflow of funds in time, thus increasing the risk of the use of funds. In view of the main problems existing in the financial management of ZZ technician College, combined with the current national policy and the new financial management rules, this paper analyzes the reasons for its formation from a relatively new perspective, and selectively draws lessons from the advanced management experience of some similar schools at home and abroad. The paper puts forward some measures to improve the ability of financial management by changing the concept of financial management, using the principle of accrual basis for cost accounting, strengthening the management of fixed assets to calculate and withdraw the depreciation of fixed assets, and compiling cash flow statement to perfect the accounting statement system. In order to solve the new problems in the financial management of ZZ technician college and other secondary vocational education schools.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G717

【参考文献】