高校校办产业财务管理分析-工商管理专业论文.docxVIP

华 华 中 科 技 大 学 硕 士 学 位 论 文 II II Abstract Since the reform and openness, people’s thought has become much more liberal than in the past. With the continuous development of market economy and deepening of educational reform in China, colleges and universities across the country set up university-run industries related to college teaching, research, and logistics services according to their own conditions. At present, university-run industries have been playing an increasingly important role in promoting scientific achievements transformation, improving the quality of logistics services, and supplementing college funds. They not only make a contribution to the construction and development of university disciplines, but also play a key role in tax revenue increase and employment promotion in China. However, some problems have arisen in the development process for university-run industries. These problems, if not promptly tackled with, will threaten the stability and sustainable development of university-run industries, or even endanger the development of higher education. This paper examines the financial management status of a specific university-run enterprise, namely HH Company, and puts forward some of the problems that currently exist for university-run industries. For instance, unclear financial management methods, unclear property rights, imperfect accounting system, weak internal controls, lagged financial analysis, and lack of evaluation system for university-run industries. By examining the above issues of financial management, this paper aims to search for more effective and scientific financial management methods for university-run industries. Key words: University-run Industry, Financial Management, Internal Controls PAGE IV PAGE IV 目 录 摘 要 I Abstract II 1 绪论1 1.1 选题的目的和意义 1 1.2 和本课题有关的国内外研究现状 4 1.3 研究的方法 5 2 高校校办产业外部环境分析 7 2.1 宏观环境分析 7 2.2 微观环境分析 9 3 高校校办产业财务管理理论概述 10 3.1 高校校办产业财务管理概述 10 3.2 高校校办产业财务管理特点 15 3.3 高校校办产业财务管理的目标和困难 16 4 HH 公司财务管理案例分析 18 4