摘要
作为首批国家高技能人才培养示范基地和国家中等职业教育改革发展示
范院校，哈尔滨技师学院主要承担着为国家培养和培训高级技师、高级工、
职业学校实习指导教师以及社会各类技能型人才的任务。在前期的财务管理
过程中，哈尔滨技师学院按照“统一领导、集中核算、分级管理”的框架，
形成了相对完整的财务管理模式和制度

国库集中支付制度改革对哈尔滨技师学院以前的放养型管理方式进行了
很好地约束，改变了以前的粗放式的资金管理模式，同时加强了国家财政部
门对发放到学院的财政资金全流程的监管，给哈尔滨技师学院财务管理带来
新的挑战，主要体现为：国库集中支付要求哈尔滨技师学院财务管理模式进
行转型；国库集中支付促使哈尔滨技师学院预算管理向更科学方向发展；国
库集中支付要求哈尔滨技师学院提升资金使用的效率与效益；国库集中支付
对哈尔滨技师学院财务信息管理系统提出新要求

根据国库集中支付制度对哈尔滨技师学院财务管理的影响，结合国库集
中支付制度在我国高校实施中的经验和挑战，哈尔滨技师学院基于国库集中
支付的财务管理需要更加重视“管理为重”思想理念的强化，在坚持适应性
原则、系统最佳原则和成本优化原则的基础上，构建哈尔滨技师学院基于国
库集中支付的财务管理优化体系。哈尔滨技师学院基于国库集中支付的财务
管理体制优化的具体措施包括：树立基于国库集中支付的财务管理新理念；
建立符合国库集中支付要求的全面预算管理体系；制订和完善适应国库集中
支付制度的财务管理制度；优化财务管理的流程，形成科学和完善的财务组
织管理机制；构建和国库集中支付有效对接的财务信息综合管理系统；建立
在国库集中支付下的财务管理绩效评价体系；强化对哈尔滨技师学院财务人
员的技能培训；加强与相关部门的沟通，提升实施效果

关键词：国库集中支付；哈尔滨技师学院；财务管理优化哈尔滨工业大学工商管理硕士学位论文
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Abstract
As a highly skilled personnel training the first batch of national
demonstration base and the national secondary occupation education reform and
development demonstration college, Harbin Institute of technicians is mainly
responsible for the national training and task training of senior technicians,
senior workers, occupation school instructors and all kinds of social skills talents.
In the early period of financial management, the Harbin Technician College in
accordance with the unified leadership, centralized accounting, hierarchical
management framework, formed a relatively complete financial management
model and system.
Stocking management before the reform of treasury payment system of
Harbin Institute of technicians were well constrained, change the traditional
extensive management mode, and strengthen the financial departments of the
state to the school of finance funds for payment, Institute of financial
management has brought new challenges to the Harbin technician school, as
follows: centralized treasury payment requirements of financial management
mode of Harbin Technician College transformation; centralized treasury payment
prompted the Harbin technician college budget management to a more scientific
direction; centralized treasury payment requirements of Harbin Institute of
technicians use of funds to improve the efficiency and benefit of centralized
treasury payment; put forward new requirements to Harbin technician college
financial management information system.
According to the influence of centralized treasury payment system for the
financial management of the Harbin Institute of technicians, experiences and
challenges with the centralized treasury payment system in the implementation of
China&39;s colleges and universities in Harbin Institute of financial management
needs of centralized treasury payment based on pay more attention to the
management oriented idea, based on the principle of adaptability, system
optimum principle and cost the optimization principle on the construction of
Harbin Institute of technicians to optimize the financial management system
based on centralized treasury payment. Harbin Institute of technicians based on哈尔滨工业大学工商管理硕士学位论文
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specific measures of centralized payment of financial management optimization:
establish a new concept of financial management based on centralized treasury
payment; establish a comprehensive budget management system of national
treasury centralized payment requirements; to develop and improve the system of
financial management system of centralized treasury payment; optimize the
financial management process, the formation of a scientific and perfect the
financial management mechanism; construction and centralized financial
information management system for effective docking; based on centralized
treasury payment under the financial management performance evaluation
system; strengthen the financial management of the Harbin Institute of
technicians training; to strengthen communication with relevant departments,
improve the implementation effect.
Key words: treasury centralized payment system, Harbin Technician College,
financial management optimization哈尔滨工业大学工商管理硕士学位论文
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目 录
摘要.......I
Abstract..II
第 1 章 绪论....... 1
1.1 研究背景与意义.1
1.1.1 研究背景.......1
1.1.2 研究意义.......2
1.2 国外、国内研究现状及评述....3
1.2.1 国外研究现状..........3
1.2.2 国内研究现状..........4
1.2.3 国内外研究现状评述......... 5
1.3 研究内容与技术路线.....5
1.3.1 研究内容.......5
1.3.2 技术路线.......6
1.4 研究方法..7
第 2 章 哈尔滨技师学院财务管理的构成与发展现状...... 9
2.1 哈尔滨技师学院的基本概况....9
2.2 哈尔滨技师学院的财务管理模式与运行机制..........9
2.2.1 哈尔滨技师学院的财务管理模式9
2.2.2 哈尔滨技师学院财务管理组织结构..... 10
2.2.3 哈尔滨技师学院财务管理组织职能..... 10
2.3 哈尔滨技师学院财务管理的内容及运行.... 11
2.3.1 哈尔滨技师学院的预算管理.......11
2.3.2 哈尔滨技师学院的收入管理...... 12
2.3.3 哈尔滨技师学院的支出管理...... 13
2.3.4 哈尔滨技师学院的负债管理...... 13
2.3.5 哈尔滨技师学院的财务报告与分析管理.........14
2.3.6 哈尔滨技师学院的资产管理...... 15
2.3.7 哈尔滨技师学院的财务控制与财务监督.........16
2.4 本章小结16
第 3 章 国库集中支付对学院财务管理的影响分析........ 17哈尔滨工业大学工商管理硕士学位论文
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3.1 国库集中支付制度改革的演进与构成体系17
3.1.1 演进过程..
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