长白大学建设高效型财务管理体系的研究
摘要
高效的财务管理体系是建设高效型、节约型组织的前提。高等学校属于非盈利性组织,但它完全可以借鉴企业管理的知识,建立高效率的财务管理体系,实现有效的资金控制,准确监督运营状态,及时预警,减少浪费,充分合理地利用资源。
本文调研了长白大学存在的财务管理问题,整篇论文分为四章,除前言外,核心部分按照发现问题,提出问题,解决问题的思路,分成三章来讨论研究,通过对长白大学财务状况和财务管理体系的分析,结合历年来的财务数据和管理规划的现状,找到了学校收支缺口大,教育资源利用率低,人员机构臃肿,制度不完善,意识落后等现象的深层原因,并研究制定出切合实际的整改方案,提出了长白大学建立高效型财务管理体系的对策建议。
As a provincial comprehensive university, since its establishment in 1985,Changbai University achieved fruitful results in teaching with 20 years of construction and development, Earth-shaking changes have taken place in recent years, , Campus have an entirely new look. How to build high-university is the university’s top priority.
I. Financial Management Problems
There are a lot of problems in the financial management of university mainly in the huge gap in operating costs and operating inefficiencies
1, Spend large amounts of fixed-income
Financial income source is from fee income and funding of finance cause, there are more than 12,000 students in the university, we account the costs 5,000 RMB per person including average fees ,lodging and book, and according to the finance total funds, we account annually fee approximately 60 Million and funds 1.2 billion, teachers salary 60,000,000, logistics water and electricity, heating, maintenance 30,000,000.
From 2003 to now, the university has loaned 300,000,000 from ICBC Bank, Agricultural Bank to build a series of infrastructure projects of new building, and raised fund nearly 60,000,000 as a last resort, loan interest of bank loan and masses funds reached 20,000,000 each year, so the remaining funds is 10,000,000 seriously restricting the development of the university.
Labor cost is always to perplex a long-standing knotty problem, at present there is more than 1,800 enrolled staffs in the university including retirees nearly 400 staffs, preparation of teachers more than 800 people, authorities, logistics staff nearly 600, and the university sector employs a large number of casual laborers to cause labor costs increasing, mainly work rely on the casual laborers, the person in post is at an idle end, finally results a serious waste of manpower and labor cost.
In 2006, the university met assessment of undergraduate education of Ministry of Education, the school has invested huge human and material resources, purchasing a large number of books and equipments. In order to achieve the standard of teaching area, loaned 200,000,000 from Agricultural Bank to build a building project, which brought a heavy burden to the university, direct cost for fee of front and back assessment reached nearly 10,000,000.
2, Waste due to operating inefficiencies
First, be lack of scientific and reasonable planning. In recent years, due to the frequent replacement of the leadership, result lack of policy coherence.
Secondly, management system and rules and regulations of school is not sound to cause some people to use loopholes in the policy to be abused.
Once more, do not make full use of resources. After setting up new buildings, lead a lot of idle housing driving their own practice in all of college compute, be lack of sharing of resources and waste of resources teachers’resource. University exist low utilization.
II. Reason for school financial crisis is due to unsound financial management, instability financial policy, details are not implemented.
1, unsound financial management system
University financial management plans exists problems, mainly embodying not strong in the forward-looking financial information, not high guidance, poor efficiency, imperfect budget, not strict implementation. internal control of financial management exist problems, mainly embodying sphere of internal control, not comprehensive content, not strict implementation, the lack of scientific norms to evaluate the appraisal system of school performance.
2, Instability of the financial policy
University policies is lack of coherence, often have one policy with one leader, the leadership of each office also develop a long-term planning on taking office shelved the plan. Over the past eight years, the school has been replaced 3 session president and 4 directors who draw up a new system, the new plan, and so each one does not execute wholly, and does not see the benefits.
3, Details of the financial management are not implemented
In the fixed assets management, lack sufficient understanding, backward concepts, and weak management control sense of fixed assets, imperfect system and a serious loss, unsound institutions, unclear responsibility, bad management, unreasonable accounting budget can not reflect the value of fixed assets truly.
Institution is in the confusion, inefficiency in the management of personnel, the job does not work, and work for people who are not. Reward and punishment system is unknown, lack of competition and innovation.
At the same time, teachers and students have lack of awareness sense of thrift and hard work with a negative effect on mental health has become an important growth factor.
III. The scheme of building of high-performance-management system
1, Strengthen the building of school regulation of financial management
①In order to provide the basis for major policy decisions. Reform system of financial management, improve the ability of financial analysis, and strengthen the concept of cost-effectiveness of the school. To strengthen budget management and enforce budget management Strict execute department budget rules; make line with management school system and accounting management ,improve the internal control system.
②Strengthen the role of planning, upgrade level of science of planning , do a good job in the building of the campus planning, scientific planning of management, program management, combination of quantitative management and cost accounting scientific planning is the biggest economy saving
③Strengthen the management of personnel, quota, posts and setting the introduce competition mechanisms, the establish incentives system, fully mobilize everyone's enthusiasm for the work, it cited efficiency and reductions to improve efficiency by combining tap the potential of every individual saving construction become most important.
2, Strengthen the management of fixed and easy assumption assets
To find out "family property" to prevent the loss of assets, check the level of management to improve efficiency, avoid idle waste, effect allocation of resources, enhance management awareness and improve management level. .
3. Implement whole school share a unified and efficient existing resources to assign the existing school resources rationally. The sharing of resources not only to stay in school offices between the various departments, but also to extend to out-of-school, school to school and schools and society such as the sharing of resources between departments, not only saving the initial input of resources, but also saving the resource consumption during the process of operation, which should seriously study and introduce this positive idea.
4. Mobilize the whole school to save Action
To strengthen management, cultivate the sense of high efficiency, conservation-minded. Concrete concentration should improve the following five areas: the system of rational planning, resource management, resource sharing, personnel management, awareness training.
Firstly, improve the system of reasonable co-ordination and the financial system, financial analysis capabilities, so provide the basis for major policy decisions.
Secondly, strengthen the management of fixed assets and easy consumption assets; make full use of every device to improve the utilization rate. At the same time strengthen the fixed assets inventory, and put an end to the loss. To develop a sound management system of fixed assets, combine inventory and a comprehensive inventory for long-time supervision.
Thirdly, share resources, break the small-type model, and make full use of university’s advantage to reduce rebuilding.
Fourthly, to strengthen the management of personal, and give full play to everyone's initiative and enthusiasm for work.
Fifthly, to cultivate awareness of efficiency, conservation, put high emphasis on cultivating the student’s society responsibility of Building a conservation-minded .put the idea of conservation throughout the campus in all areas, to maximize the saving of resources.
本文调研了长白大学存在的财务管理问题,整篇论文分为四章,除前言外,核心部分按照发现问题,提出问题,解决问题的思路,分成三章来讨论研究,通过对长白大学财务状况和财务管理体系的分析,结合历年来的财务数据和管理规划的现状,找到了学校收支缺口大,教育资源利用率低,人员机构臃肿,制度不完善,意识落后等现象的深层原因,并研究制定出切合实际的整改方案,提出了长白大学建立高效型财务管理体系的对策建议。
As a provincial comprehensive university, since its establishment in 1985,Changbai University achieved fruitful results in teaching with 20 years of construction and development, Earth-shaking changes have taken place in recent years, , Campus have an entirely new look. How to build high-university is the university’s top priority.
I. Financial Management Problems
There are a lot of problems in the financial management of university mainly in the huge gap in operating costs and operating inefficiencies
1, Spend large amounts of fixed-income
Financial income source is from fee income and funding of finance cause, there are more than 12,000 students in the university, we account the costs 5,000 RMB per person including average fees ,lodging and book, and according to the finance total funds, we account annually fee approximately 60 Million and funds 1.2 billion, teachers salary 60,000,000, logistics water and electricity, heating, maintenance 30,000,000.
From 2003 to now, the university has loaned 300,000,000 from ICBC Bank, Agricultural Bank to build a series of infrastructure projects of new building, and raised fund nearly 60,000,000 as a last resort, loan interest of bank loan and masses funds reached 20,000,000 each year, so the remaining funds is 10,000,000 seriously restricting the development of the university.
Labor cost is always to perplex a long-standing knotty problem, at present there is more than 1,800 enrolled staffs in the university including retirees nearly 400 staffs, preparation of teachers more than 800 people, authorities, logistics staff nearly 600, and the university sector employs a large number of casual laborers to cause labor costs increasing, mainly work rely on the casual laborers, the person in post is at an idle end, finally results a serious waste of manpower and labor cost.
In 2006, the university met assessment of undergraduate education of Ministry of Education, the school has invested huge human and material resources, purchasing a large number of books and equipments. In order to achieve the standard of teaching area, loaned 200,000,000 from Agricultural Bank to build a building project, which brought a heavy burden to the university, direct cost for fee of front and back assessment reached nearly 10,000,000.
2, Waste due to operating inefficiencies
First, be lack of scientific and reasonable planning. In recent years, due to the frequent replacement of the leadership, result lack of policy coherence.
Secondly, management system and rules and regulations of school is not sound to cause some people to use loopholes in the policy to be abused.
Once more, do not make full use of resources. After setting up new buildings, lead a lot of idle housing driving their own practice in all of college compute, be lack of sharing of resources and waste of resources teachers’resource. University exist low utilization.
II. Reason for school financial crisis is due to unsound financial management, instability financial policy, details are not implemented.
1, unsound financial management system
University financial management plans exists problems, mainly embodying not strong in the forward-looking financial information, not high guidance, poor efficiency, imperfect budget, not strict implementation. internal control of financial management exist problems, mainly embodying sphere of internal control, not comprehensive content, not strict implementation, the lack of scientific norms to evaluate the appraisal system of school performance.
2, Instability of the financial policy
University policies is lack of coherence, often have one policy with one leader, the leadership of each office also develop a long-term planning on taking office shelved the plan. Over the past eight years, the school has been replaced 3 session president and 4 directors who draw up a new system, the new plan, and so each one does not execute wholly, and does not see the benefits.
3, Details of the financial management are not implemented
In the fixed assets management, lack sufficient understanding, backward concepts, and weak management control sense of fixed assets, imperfect system and a serious loss, unsound institutions, unclear responsibility, bad management, unreasonable accounting budget can not reflect the value of fixed assets truly.
Institution is in the confusion, inefficiency in the management of personnel, the job does not work, and work for people who are not. Reward and punishment system is unknown, lack of competition and innovation.
At the same time, teachers and students have lack of awareness sense of thrift and hard work with a negative effect on mental health has become an important growth factor.
III. The scheme of building of high-performance-management system
1, Strengthen the building of school regulation of financial management
①In order to provide the basis for major policy decisions. Reform system of financial management, improve the ability of financial analysis, and strengthen the concept of cost-effectiveness of the school. To strengthen budget management and enforce budget management Strict execute department budget rules; make line with management school system and accounting management ,improve the internal control system.
②Strengthen the role of planning, upgrade level of science of planning , do a good job in the building of the campus planning, scientific planning of management, program management, combination of quantitative management and cost accounting scientific planning is the biggest economy saving
③Strengthen the management of personnel, quota, posts and setting the introduce competition mechanisms, the establish incentives system, fully mobilize everyone's enthusiasm for the work, it cited efficiency and reductions to improve efficiency by combining tap the potential of every individual saving construction become most important.
2, Strengthen the management of fixed and easy assumption assets
To find out "family property" to prevent the loss of assets, check the level of management to improve efficiency, avoid idle waste, effect allocation of resources, enhance management awareness and improve management level. .
3. Implement whole school share a unified and efficient existing resources to assign the existing school resources rationally. The sharing of resources not only to stay in school offices between the various departments, but also to extend to out-of-school, school to school and schools and society such as the sharing of resources between departments, not only saving the initial input of resources, but also saving the resource consumption during the process of operation, which should seriously study and introduce this positive idea.
4. Mobilize the whole school to save Action
To strengthen management, cultivate the sense of high efficiency, conservation-minded. Concrete concentration should improve the following five areas: the system of rational planning, resource management, resource sharing, personnel management, awareness training.
Firstly, improve the system of reasonable co-ordination and the financial system, financial analysis capabilities, so provide the basis for major policy decisions.
Secondly, strengthen the management of fixed assets and easy consumption assets; make full use of every device to improve the utilization rate. At the same time strengthen the fixed assets inventory, and put an end to the loss. To develop a sound management system of fixed assets, combine inventory and a comprehensive inventory for long-time supervision.
Thirdly, share resources, break the small-type model, and make full use of university’s advantage to reduce rebuilding.
Fourthly, to strengthen the management of personal, and give full play to everyone's initiative and enthusiasm for work.
Fifthly, to cultivate awareness of efficiency, conservation, put high emphasis on cultivating the student’s society responsibility of Building a conservation-minded .put the idea of conservation throughout the campus in all areas, to maximize the saving of resources.
引文
[1]张柳华.建设节约型高校后勤[N].中国教育报. 2007年10期;
[2]有关高等学校固定资产管理的思考,东奥会计在线. www.dongao.com;
[3]李小桥、马康原.关于当前高等学校人才招聘工作的几点思考[J].教育部高等学校培训交流;
[4]高校如何科学制订和实施规划,中国高等教育,2005(3/4);
[5]高正平.关于高校基本建设财务问题的思考[J].家教育行政学院学报,2007(3);
[6]戴嘉祥.浅析高校固定资产与低值易耗品的区别与管理[J].理论研究工会博览;
[7]孙玉霞.浅谈高等学校固定资产与低值易耗品的区别与管理[J].经济师
[8]左胜平.我国高校固定资产管理中存在的问题及其对策[J].经济师.
[9]秦正英.析高校固定资产管理中普遍存在的问题及对策[J].职大学报.
[10]陈斌斌、何素丽.试论新形势下高校固定资产管理中存在的问题及解决办法[J].中国医学装备.2006.12:23-25;
[11]郭雪琴.高校财务管理存在问题及改善措施[J].中国论文下载中心;
[12]阎达五、赵西卜。关于我国企业会计准则和事业单位会计准则合一问题的思考[J].当代财经,2003,(3);
[13]章晨.关于高校转变经济增长方式的会计思考[J].教育会计研究,2001,(4)
[14]王宏堂.论高校预算管理应遵循的原则[J].甘肃高师学报,2000,(4);
[15]梁红霞.加强行政事业单位内部会计控制的若干思考[J].事业财会,2004,(12);
[16]徐泓.对大学生进行节俭教育十分必要.浙江在线教育频道www.edu.zjol.com.cn/05edu/zsks/zk/35K;
[17]唐寿琴、董礼,高校固定资产管理中存在的问题,成因及对策分析[J].中国期刊全文数据库2007-11-30
[18]刘雪蓉.对高校固定资产管理研究[J].内蒙古统计, 2005,(01)
[19]谢娟.高校固定资产管理中存在的问题[J].江西教育学院学报, 2003,(06)
[20]王春雷、陈玉芳.构建科学的高校固定资产管理体系[J].事业财会, 2005,(04) ;
[21]陈燕华.完善高校固定资产管理的一些思考[J].北京电子科技学院学报, 2001,(02) ;
[22]周建强,施笑贞.高校固定资产管理要适应新形势的要求[J].浙江财税与会计, 2002,(07) ;
[23]王俊懿、郑岚.强化高校固定资产管理之我见[J].事业财会, 2005,(06) ;
[24]吴翔宇.浅谈高校固定资产管理[J].辽宁税务高等专科学校学报, 2005,(03);
[25]姚君、张生强.加强高校资产管理的几点思考[J].科技成果纵横, 2006,(05) ;
[26]赵亚霆.高校固定资产管理中的问题与效益分析[J].国有资产管理, 1995,(03) ;
[27]吉慧鸿.高校后勤固定资产现况调查[J].会计之友(中旬刊), 2006,(10)。
[28]罗绍德.新编预算会计。暨南大学出版社[M],2002,(10);
[2]有关高等学校固定资产管理的思考,东奥会计在线. www.dongao.com;
[3]李小桥、马康原.关于当前高等学校人才招聘工作的几点思考[J].教育部高等学校培训交流;
[4]高校如何科学制订和实施规划,中国高等教育,2005(3/4);
[5]高正平.关于高校基本建设财务问题的思考[J].家教育行政学院学报,2007(3);
[6]戴嘉祥.浅析高校固定资产与低值易耗品的区别与管理[J].理论研究工会博览;
[7]孙玉霞.浅谈高等学校固定资产与低值易耗品的区别与管理[J].经济师
[8]左胜平.我国高校固定资产管理中存在的问题及其对策[J].经济师.
[9]秦正英.析高校固定资产管理中普遍存在的问题及对策[J].职大学报.
[10]陈斌斌、何素丽.试论新形势下高校固定资产管理中存在的问题及解决办法[J].中国医学装备.2006.12:23-25;
[11]郭雪琴.高校财务管理存在问题及改善措施[J].中国论文下载中心;
[12]阎达五、赵西卜。关于我国企业会计准则和事业单位会计准则合一问题的思考[J].当代财经,2003,(3);
[13]章晨.关于高校转变经济增长方式的会计思考[J].教育会计研究,2001,(4)
[14]王宏堂.论高校预算管理应遵循的原则[J].甘肃高师学报,2000,(4);
[15]梁红霞.加强行政事业单位内部会计控制的若干思考[J].事业财会,2004,(12);
[16]徐泓.对大学生进行节俭教育十分必要.浙江在线教育频道www.edu.zjol.com.cn/05edu/zsks/zk/35K;
[17]唐寿琴、董礼,高校固定资产管理中存在的问题,成因及对策分析[J].中国期刊全文数据库2007-11-30
[18]刘雪蓉.对高校固定资产管理研究[J].内蒙古统计, 2005,(01)
[19]谢娟.高校固定资产管理中存在的问题[J].江西教育学院学报, 2003,(06)
[20]王春雷、陈玉芳.构建科学的高校固定资产管理体系[J].事业财会, 2005,(04) ;
[21]陈燕华.完善高校固定资产管理的一些思考[J].北京电子科技学院学报, 2001,(02) ;
[22]周建强,施笑贞.高校固定资产管理要适应新形势的要求[J].浙江财税与会计, 2002,(07) ;
[23]王俊懿、郑岚.强化高校固定资产管理之我见[J].事业财会, 2005,(06) ;
[24]吴翔宇.浅谈高校固定资产管理[J].辽宁税务高等专科学校学报, 2005,(03);
[25]姚君、张生强.加强高校资产管理的几点思考[J].科技成果纵横, 2006,(05) ;
[26]赵亚霆.高校固定资产管理中的问题与效益分析[J].国有资产管理, 1995,(03) ;
[27]吉慧鸿.高校后勤固定资产现况调查[J].会计之友(中旬刊), 2006,(10)。
[28]罗绍德.新编预算会计。暨南大学出版社[M],2002,(10);