本文对国内外财务管理相关理论研究成果进行了分析整理，并对涉及到的相
关概念进行了厘定。在此基础上，利用 SPSS、EXCEL 等工具对调查问卷数据进行
整理与分析，发现当前新疆高校财务管理中存在以下问题：一是在财务管理制度
建设上存在缺陷；二是预算编制不科学、执行刚性不足、管理意识薄弱；三是财
务管理内部控制监督体制不健全；四是缺乏系统的评价指标体系；五是财务人员
业务素质参差不齐；六是对信息化建设重视程度不足。在针对上述存在的问题提
出解决之策前，本文先是对引入企业财务管理手段的可行性进行了探讨。将企业
和高校财务管理目标进行对比，发现其目标的实质均为提高资金使用效率，将企
业财务管理手段引入新疆高校在理论上是可行的。最后，本文针对高校财务管理
中存在的问题提出了三条对策，一是建立全面预算管理组织体系；二是建立严格
的高校财务管理内部控制监督体系；三是引入企业财务管理分析指标体系
企业财务管理与高校财务管理毕竟存在一定的差异，在引入企业管理手段的
同时，还应当注意要切实转变财务管理理念，逐步提高财务人员素质，充分利用
现代化信息手段。相信通过企业财务管理手段的引入，能更好地解决当前新疆高
校财务管理中存在的问题，实现其更快更好的发展
关键词：新疆高校;财务管理;预算管理;内部控制;财务分析II
Abstract
In recent years, great progress has been made in the development of higher
education in Xinjiang. The gross enrollment rate has been significantly improved in
average colleges and universities. Apart from these achievements, there still exist
some problems such as insufficient funds for education and low efficiency of capital
management. Therefore, how to enhance the ability of financial management as soon
as possible has become the top priority of Xinjiang universities. The application of
financial management has greatly improved the efficiency of capital management, and
has also better achieved the optimal allocation of resources to ensure the efficient
operation of enterprises. The introduction of financial management of enterprises to
Xinjiang University can not only promote the construction of a perfect evaluation
system for colleges and universities in Xinjiang, but also provide reference for the
establishment of a comprehensive budget management system so as to significantly
enhance the quality of internal control and financial analysis of colleges and
universities in Xinjiang.
In this paper, the domestic and international financial management related
theoretical research results were analyzed and sorted out, and related concepts were
identified. On this basis, the use of SPSS, EXCEL and other tools to collate and
analyze the questionnaire data, found that the current financial management of
colleges and universities in Xinjiang there are the following problems: first, there are
some defects in the construction of financial management system; second, the budget
is unscientific, rigid and weak in management consciousness; third the internal
financial control system is unsound; fourth, lack of systematic evaluation index
system; fifth, financial personnel&39;s business quality is uneven; the last of, lack of
attention to the construction of information technology. In the light of the existing
problems, this paper first discusses the feasibility of introducing enterprise financialIII
management means. By comparing the financial management objectives of
enterprises and universities, it is found that the essence of their objectives is to
improve the efficiency of capital use. It is theoretically feasible to introduce the means
of enterprise financial management into the universities in Xinjiang. Finally, aiming at
the existing problems in the financial management of colleges and universities put
forward three countermeasures, one is to establish a comprehensive budget
management system; two is to establish strict internal control and supervision system
of financial management in Colleges and universities; three is the introduction of
enterprise financial management analysis index system.
After all, there are differences between enterprise financial management and
university financial management. While introducing the means of enterprise
management, we should also pay attention to effectively change the concept of
financial management, gradually improve the quality of financial personnel, and make
full use of modern information means. I believe that through the use of enterprise
financial management methods, can better solve the current problems in the financial
management of colleges and universities in Xinjiang, and achieve its faster and better
development.
Keywords: colleges and universities in Xinjiang; financial management; budget
management; internal control; financial analysisi
目 录
1 绪论 .......... 1
1.1 研究的背景、目的及意义........... 1
1.1.1 研究的背景 ..... 1
1.1.2 研究目的及意义 . 1
1.2 国内外研究综述....... 2
1.2.1 国外研究综述 ... 2
1.2.2 国内研究综述 ... 4
1.2.3 国内外研究评述 . 6
1.3 相关概念厘定......... 7
1.3.1 企业财务管理 ... 7
1.3.2 高校财务管理 ... 7
1.3.3 财务管理手段 ... 8
1.3.4 预算管理 ....... 8
1.3.5 内部控制 ....... 8
1.4 本文的基本框架及创新之处......... 8
1.4.1 本文的基本框架 . 8
1.4.2 本文的创新之处 . 9
2 新疆高校财务管理面临的问题10
2.1 调查问卷分析 ........ 10
2.1.1 调查问卷样本分析 .......... 10
2.1.2 调查问卷可靠性分析 ........ 10
2.2 制度建设方面 ........ 11
2.2.1 规章制度建设缺失 .......... 11
2.2.2 现行制度不完善12
2.2.3 制度制定不民主12
2.2.4 制度落实未到位12
2.2.5 存在所有者缺位13
2.3 预算管理方面 ........ 13
2.3.1 预算编制不尽科学 .......... 14
2.3.2 预算执行缺乏效率 .......... 14
2.3.3 预算缺乏考评 .. 16
2.4 财务管理内控监督体制不完善 ...... 16
2.5 财务管理评价指标体系不健全 ...... 18
2.6 人员素质有待提高 .... 19
2.7 信息化建设重视不足 .. 20ii
3 新疆高校引入企业财务管理手段可行性 .... 22
3.1 引入企业财务管理手段的可行性 .... 22
3.1.1 企业财务管理手段优势 ...... 22
3.1.2 高校与企业财务管理目标对比23
3.1.3 引入企业财务管理手段意义 .. 24
3.2 引入企业财务管理手段面临问题 .... 25
3.2.1 转变财务管理理念 .......... 25
3.2.2 提高财务人员素质 .......... 25
3.2.3 充分利用现代化信息手段 .... 26
4 新疆高校引入企业财务管理手段路径 ...... 27
4.1 引入企业全面预算管理体系 ........ 27
4.1.1 全面预算编制前期部署 ...... 28
4.1.2 全面预算的编制28
4.1.3 全面预算的执行30
4.2 完善新疆高校财务内控监督体制 .... 31
4.2.1 COSO 内部控制框架简述 ..... 32
4.2.2 控制环境方面的建
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