摘要

进入21世纪,中国的高等教育改革取得了巨大成就,逐步实现了从精英型

人才培养向大众化人才培养的跨越。改革幵放以来,随着市场经济体制的建立

和完善,高校也逐步走向市场,成为市场经济发展中的一支特殊队伍。高等教

育不再是一个公益事业,而是市场经济发展中的一项生产性投资。高校必须独

立面对社会、依法自主招生,遵循市场优胜劣汰的规则。因此,投资效益和办

学效益的好坏直接影响到学校今后的生存和发展。与此同时,高校的财务管理

工作也面临越来越多的困难和挑战,原有财务管理思想和财务管理体制已不适

应新时代的发展要求。如何面对新形势、新环境,建立完整、科学、高效的财

务管理体制显得尤为重要。

本文以实证分析为主,简单介绍了当今高校财务管理研究的背景和重要意

义,借鉴了高校财务管理在国内外的研究情况并对J学院和J学院的财务管理

现状进行简单的概述,提出该校发展中财务管理工作存在的问题:人员素质低,

经营意识淡薄,政治思想不过硬、专业素质不强;预算管理体制不完善,主要表

现在预算编制缺乏科学性、预算编制的执行力和控制力不够;财政集中收付方式

不合理,需要社会环境与学院共同配合才能体现改革的优越性;内部控制制度和

内审制度不健全,缺乏执行力;国有资产管理不健全,导致学院资产的大量流失;

资金渠道单一,规避财务风险的能力较差。随后,文章对J学院的财务管理问

题进行深入剖析,并结合学院实际从六个方面对其财务管理工作进行优化改进。

一是努力提高财务人员素质,打造高素质、高质量财会队伍。二是提高认识,

建立健全预算管理体制。三是创造良好支付环境,优化财政集中收付方式。四

是建立健全内部控制制度和内部审计,加强会计监督。五是建立国有资产管理

体系,防止资产流失,提高资金使用效率。六是多渠道筹集资金,增强学院抗

风险能力。

关键词:高等学校财务管理J学院

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Abstract

Abstract

Entered in twenty-first Century, the reform of higher education in China has

made great achievements, and gradually realized to the popular talent from across the

elite talents. Since the reform and opening up,with the establishment and perfection

of market economy system, colleges and universities are also gradually moving

towards the market, become a special group in the development of market economy.

Higher education is no longer a public welfare undertakings, but the development of

the market economy in a productive investment. Colleges and universities must face

independent society, according to the independent recruitment, follow the market

rules of survival of the fittest. Therefore, investment benefit and the benefit of

running a school will have a direct impact on the survival and development of future

school. At the same time, the financial management of colleges and universities is

also facing more and more difficulties and challenges, the original financial

management and financial management system has not adapted to the demands of a

new age. How to face the new situation, the new environment, to establish a complete,

scientific, efficient financial management system is particularly important.

This paper focuses on the empirical analysis,introduces the current university

financial management research background and significance, the research situation of

financial management in Colleges and universities at home and abroad and a simple

overview of the status of financial management in the J school and J college,and puts

forward the existing problems in the development of financial management: the

quality of personnel low,weak awareness of political thought, however hard,

professional quality is not strong;The budget management system is not perfect,

mainly manifested in the lack of budget execution and control science, budget is not

enough;Treasury centralized payment is not reasonable,need financial and college

and the relevant units jointly can reflect its superiority;The internal control system

and internal audit system is not perfect, lack of execution;The state-owned assets

management is not perfect, resulting in huge loss of assets;The single channel of

funds, the ability to avoid financial risk. Then, in-depth analysis of financial

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