33我国高校财务管理存在问题及对策研究

西安石油大学本科毕业设计（论文）我国高校财务管理存在问题及对策研究——以A高校为例摘要：近年来，随着经济高速发展和教育体制改革的不断深入，高等教育呈现出快速发展的态势。政府逐年加大了对高等教育的投入力度，高校办学也逐步推向市场。高校经济活动较之以前发生重大变化，经费来源由单一的国家财政拨款方式转变为以财政拨款为主、多渠道筹措教育经费的新格局，同时办学规模逐渐扩大、办学经费日益增多，高校财务活动日趋多样化、复杂化，财务管理在高校经济活动中的作用越发凸显。高校的财务管理体制也逐渐的暴露出一些问题。高校财务管理是高校运行效率的体现。深入研究当前高校财务管理存在的问题，找出制约高校财务管理健康发展的因素并提出相应的对策建议，对于优化高校财务管理、提高财务管理水平，进而实现教育投资效益最大化具有重要意义。本文将分析探讨现阶段高校财务管理中所存在的问题，和解决应对的方法。相信高校财务管理部门只要审时度势，主动转型，创新工作理念，完善管理机制，就能在新时期更好地解决长期困扰高校财务管理中的问题。关键词：高校；财务管理；问题与对策西安石油大学本科毕业设计（论文）TheresearchonChineseuniversity’sFinancialManagementproblemsandcountermeasures——TakeAuniversityforexampleAbstract:Inrecentyears,withtherapideconomicdevelopmentandthereformoftheeducationsystemcontinuingtodeepen,thehighereducationofchinahasgotrapiddevelopment.Thegovernmentgraduallyincreasesannualinvestmentinhighereducation,andtheuniversitieshavealsoadoptedthemarketprinciple.Economicactivitiesinuniversitieshaveagreatchangecomparedwithbefore.Sourcesoffundschangefromsinglenationalappropriationtoanewpatternoffinancialallocation-based,multi-channelfinancingeducationfunding.Withthescaleofcollegeexpandingandschoolfundingincreasing,financialactivitiesinuniversitiesbecomeincreasinglydiversifiedandcomplex.Financialmanagementbecomesmoreprominentintheeconomicactivitiesinuniversities.However,financialmanagementsysteminuniversitieshasexposedsomeproblemsoverthepast.Financemanagementinuniversitiesisembodimentofoperatingefficiencyinuniversities.Anin-depthstudyonthecurrentproblemsoffinancialmanagementinuniversities,findingthefactorsrestrictingthedevelopmentoffinancialmanagementincollegeandmakingrecommendationsforappropriatemeasures,areofgreatsignificanceinoptimizingfinancialmanagement,improvingtheleveloffinancialmanagementinuniversities,inturnmaximizinginvestmentineducation.Inthispaper,theproblemsexistedinfinancialmanagementinuniversitiesatthisstagewillbeanalyzed,andthecorrespondingmeasurewillbepresented.Long-standingproblemsoffinancialmanagementinuniversitiescanbesolvedperfectlyinanewperiodifthecollegefinancialmanagementdepartmentcouldanalyzethesituationandmakegooddecisions,accomplishactivetransformation,innovateworkideas,andperfectmanagementsystem.Keywords：CollegesandUniversities;FinancialManagement;ProblemsandCounte-rmeasures西安石油大学本科毕业设计（论文）目录1绪论....................................................................................................................................11.1研究背景及意义......................................................................................................11.2国内外高校财务管理现状对比..............................................................................11.2.1国外高校财务管理现状...............................................................................11.2.2国内高校财务管理现状................................................................................21.3研究方法及主要内容..............................................................................................22高校财务管理基本理论阐释............................................................................................42.1高校财务管理的概念..............................................................................................42.2高校财务管理的内容..............................................................................................42.3高校财务管理的目标..............................................................................................53我国高校财务管理存在的问题及原因分析.....................................................................63.1案例分析..................................................................................................................63.2存在的主要问题......................................................................................................83.2.1贷款金额过大................................................................................................83.2.2财务管理内部控制不规范..........................................................................103.2.3催收欠缴学费不力......................................................................................103.2.4教育资源配置不合理..................................................................................113.2.5财务绩效评价体系不完善..........................................................................114改善高校财务管理的建议..............................................................................................134.1严格控制高校贷款规模........................................................................................134.2建立科学规范的内部控制制度............................................................................144.3加强学费收缴力度................................................................................................154.4合理配置教育资源................................................................................................154.5建立科学的财务绩效评价体系............................................................................165结论...................................................................................................................................18参考文献............................................................................................................................