中美高校财务运作机制比较分析-comparative analysis of financial operation mechanism between chinese and american universities.docxVIP

华 中科 技大学硕士学 华 中 科 技 大 学 硕 士 学 位 论 文 II II Abstract With the growing investment on higher education by Chinese government, more and more scholars concerned about the financial management of colleges and universities. One reason is that the performance achievements of teaching, research and social services can be found from the financial data. The second reason rests with that reasonable financial operating mechanism can improve the fund utilization of university and expand the financial funding fundraising channels, to ensure there are sufficient funds to carry out the activities for universities as a result. The third reason is that the structure of the universitys financial resources can be obtained in order to determine reasonable ratio of the proportion of resources. Using documentary research and three-stage comparison methods, this thesis is composed by the following parts. First, the essential concepts and meanings for analyzing financial operating mechanism of the college were expatiated in order to get a clear understanding about the concepts and ideas which will be appeared in the following studies. Second, the basic financial operating situations of universities in China were exhibited and analyzed. The key points were kept focus in the financial operating specifications, the financial channels of funding and the structures of incoming sources of universities in China. Third, following the analyzing mechanisms of the Chinese universities, the financial operating mechanisms of American universities were researched. By comparing the relevant information of financial operating mechanisms, the similarities and differences of the financial operating specifications, financial funding channels and financial resources structures between two countries were obtained. Finally, three suggestions and strategies which will strengthen the financial operations of universities in China were concluded. The first one is strengthening the financial budget management, and esta