XY高校财务管理存在的问题及其对策研究.pdfVIP

摘要 随着我国教育体系的不断进展与完善，高校法人格主体的获得，高校的自主权逐渐变大，随 之，高校规模的扩大，招生人数逐渐增多。收入的来源由过去单一的以财政拨款为主变为现在多 样化的以财政拨款为主，多种筹资方式为辅[1]。经费的支出也呈复杂多样化的趋势。资金的使用 涉及到资产购置、员工工资、基本建设等方方面面。尽管这些资金能为高校的运营提供保障，但 也会带来极大的财务危险。如今，多所高校被爆出负债累累，舞弊贪污等事件层出不穷，这种行 为在降低学校效益的同时也严峻损害了学校的声誉，这些事件频发的原因往往是多方面的。例 如，制度建立的不健全，缺乏强有力的监督，员工素养低等。因此，高校想要得到稳健高效的进 展，走向科学化和规范化，就一定构建一套科学完整的财务治理体系。 首先，本文是对相关参考文件进行了专注的阅读与思考。在运用文献资料的基础上，对实际 案例实进行分析。并阐述了相关财务治理的理论。 其次，本文是以西部地区的 XY 大学为例，就 XY 大学在财务治理中存在的问题进行阐述，研 究其存在的问题，并提出处理方案。 最终，进行了概括总结。使高校更加注重自身的财务治理制度的建设，从而实现更好的进 展。 关键词：高校、财务治理、问题、对策 Research on Problems and Countermeasures of Financial Management in XY University ABSTRACT With the continuous development and improvement of Chinas education system, the acquisition of the main body of university law personality and the autonomy of colleges and universities gradually become larger. With this, the scale of colleges and universities, the number of enrollment is gradually increasing. The source of income has changed from a single financial appropriation in the past to a diversified one, supplemented by a variety of sources of fincancing[1]. Expenditure on funds also shows a trend of complex diversification. The use of funds involves the purchase of assets, staff wages, and capital construction and other aspects. Although these funds can provide guarantees for the operation of universities, they also bring great financial risks. Nowadays, many colleges and universities have been indebted to debts, corruption and other incidents, which not only reduce the efficiency of the school but also seriously damage the reputation of the school. The reasons for these frequent incidents are often various. For example, the est