事业单位财务规则研究.doc
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事业单位财务规则研究,摘要随着社会主义市场经济体制的逐步建立和完善，我国事业单位体制改革的目标是建立市场经济需要的，具有“政事分开，产权明晰，责任明确，多元约束，科学管理”等特征的“现代事业制度”。我国事业单位包括科、教、文、卫四大方面，《事业单位财务规则》（以下简称《规则》）下按行业颁布财务制度，如《科学事业单位财务制度》、《高等学校财务...
内容介绍
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摘要
随着社会主义市场经济体制的逐步建立和完善，我国事业单位体制改革的目标是建立市场经济需要的，具有“政事分开，产权明晰，责任明确，多元约束，科学管理”等特征的“现代事业制度”。我国事业单位包括科、教、文、卫四大方面，《事业单位财务规则》（以下简称《规则》）下按行业颁布财务制度，如《科学事业单位财务制度》、《高等学校财务制度》（以下简称《制度》）、《医院财务制度》等。本文以高等学校财务制度为例进行探讨事业单位财务规则的改革方向。首先，从国家财政改革措施和理财环境的变化分析对《规则》和《制度》的影响，论述了改革《规则》（以《制度》为例）的必要性。其次，以《高等学校财务制度》为例，分别从理论层次和应用层次上分析《规则》存在的不足：在理论方面，通过与《企业财务通则》（以下简称《通则》）中六个财务管理要素比较分析，指出《制度》存在的不足之处；在应用方面，面对市场经济环境变化和教育体制改革的推进，详细剖析了高校经济活动内容的变化对《制度》的影响，包括基础建设项目、贷款办学和后勤实体的剥离。在深入分析研究的基础上，对《规则》（以《制度》为例）的设计方面提出了思路，如财务目标、财务主体假设、财务管理要素、财务管理体制。同时结合2009年8月财政部颁布的《事业单位财务规则》（征求意见稿）的内容和高校自身的特点，以《高等学校财务制度》（设计稿）为例界定事业单位财务规则的改革方向，完善《事业单位财务规则》的内容。
关键词：事业单位；高等学校；财务制度；改革
Abstract
With the establishment and perfection of the socialist market-oriented economic system step by step, the reform goal of Chinese public institutions is to establish a modern system which meets the market economy needs, with the characters of administration and public institutions separating out, clear equity, definite responsibility, multivariate restraint, and scientific management. Chinese public institutions are composed of science, education, culture, and medicine. Some financial regulations are set according to the business characters under The Financial Rules of Public Institutions (as The Rules for short), such as The Financial Regulations of Public Institutions of Scientific, the Financial Regulations of Universities and Colleges (as The Regulations for short), the Financial Regulations of Hospitals, etc. The paper studied on the reform tendency of the financial rules of public institutions, taking the financial regulations of universities and colleges as an example. Firstly, starting with the influence of the finance reform measures taken by government and the change of financial surroundings on The Rules and The Regulations, discussed the significance of the reform. Secondly, taking the Financial Regulations of Universities and Colleges as an example, analyzed the existing shortage in The Rules in the theory and application respectively: in the abstract, pointed out the existing defect in the rules and regulations by analyzing six management elements compared to The General Rules Governing Financial Affairs in Enterprises; and in the practice, analyzed the change of economic activities in details, include infrastructure projects, running schools with loans, and administrative departments becoming a separate entity, which had an effect on the regulations when facing the varied surroundings of market economy and the implementing reform of education system. On the basis of the in-depth study, the paper presented some thoughts as to how to reform The Rules (taking The Regulations as an example), such as financial target, financial entity assumption, financial management elements, financial management system. On the basis of The Financial Rules of Public Institutions published by Treasury Department in Aug, 2009, and according to the characteristics of universities and colleges, drafting a new financial regulation of universities and colleges as an example to illustrate the reform tendency of the financial rules of public institutions and to consummate the contents of The Financial Rules of Public Institutions.
Key word: Public Institutions; Universities and Colleges; Financial Regulation; Reform
目录
摘要 I
Abstract II
目录 III
Contents V
第1章 绪论 1
1.1 选题背景与研究意义 1
1.1.1 选题背景 1
1.1.2 研究意义 2
1.2 研究现状 3
1.2.1 国家层面的制度改革探索 3
1.2.2 学术界的理论研究 4
1.3 研究思路与研究方法 6
1.3.1 研究思路 6
1.3.2 研究方法 6
1.4 创新点 6
1.5 本章小结 7
第2章 事业单位财务规则（以高等学校为例）改革的必要性 8
2.1 事业单位财务规则概述 8
2.1.1 事业单位财务法规体系 8
2.1.2 事业单位财务规则的作用 9
2.2 事业单位财务规则（以高等学校为例）改革的必要性 9
2.2.1 五大财政改革措施对高校财务制度改革的新要求 9
2.2.2 财务环境变化对高校财务制度改革的需要 14
2.3 本章小结 16
第3章 事业单位财务规则（以高等学校为例）存在的不足 17
3.1 高等学校财务管理要素与企业财务管理要素对比 17
3.1.1 筹资管理的比较 17
3.1.2 资产营运管理的比较 18
3.1.3 成本管理的比较 19
3.1.4 收益管理的比较 19
3.1.5 信息管理的比较 20
3.1.6 财务监督的比较 20
3.2 高校内部经济活动变化对高校财务制度改革的影响 21
3.2.1 基建财务活动对高..
随着社会主义市场经济体制的逐步建立和完善，我国事业单位体制改革的目标是建立市场经济需要的，具有“政事分开，产权明晰，责任明确，多元约束，科学管理”等特征的“现代事业制度”。我国事业单位包括科、教、文、卫四大方面，《事业单位财务规则》（以下简称《规则》）下按行业颁布财务制度，如《科学事业单位财务制度》、《高等学校财务制度》（以下简称《制度》）、《医院财务制度》等。本文以高等学校财务制度为例进行探讨事业单位财务规则的改革方向。首先，从国家财政改革措施和理财环境的变化分析对《规则》和《制度》的影响，论述了改革《规则》（以《制度》为例）的必要性。其次，以《高等学校财务制度》为例，分别从理论层次和应用层次上分析《规则》存在的不足：在理论方面，通过与《企业财务通则》（以下简称《通则》）中六个财务管理要素比较分析，指出《制度》存在的不足之处；在应用方面，面对市场经济环境变化和教育体制改革的推进，详细剖析了高校经济活动内容的变化对《制度》的影响，包括基础建设项目、贷款办学和后勤实体的剥离。在深入分析研究的基础上，对《规则》（以《制度》为例）的设计方面提出了思路，如财务目标、财务主体假设、财务管理要素、财务管理体制。同时结合2009年8月财政部颁布的《事业单位财务规则》（征求意见稿）的内容和高校自身的特点，以《高等学校财务制度》（设计稿）为例界定事业单位财务规则的改革方向，完善《事业单位财务规则》的内容。
关键词：事业单位；高等学校；财务制度；改革
Abstract
With the establishment and perfection of the socialist market-oriented economic system step by step, the reform goal of Chinese public institutions is to establish a modern system which meets the market economy needs, with the characters of administration and public institutions separating out, clear equity, definite responsibility, multivariate restraint, and scientific management. Chinese public institutions are composed of science, education, culture, and medicine. Some financial regulations are set according to the business characters under The Financial Rules of Public Institutions (as The Rules for short), such as The Financial Regulations of Public Institutions of Scientific, the Financial Regulations of Universities and Colleges (as The Regulations for short), the Financial Regulations of Hospitals, etc. The paper studied on the reform tendency of the financial rules of public institutions, taking the financial regulations of universities and colleges as an example. Firstly, starting with the influence of the finance reform measures taken by government and the change of financial surroundings on The Rules and The Regulations, discussed the significance of the reform. Secondly, taking the Financial Regulations of Universities and Colleges as an example, analyzed the existing shortage in The Rules in the theory and application respectively: in the abstract, pointed out the existing defect in the rules and regulations by analyzing six management elements compared to The General Rules Governing Financial Affairs in Enterprises; and in the practice, analyzed the change of economic activities in details, include infrastructure projects, running schools with loans, and administrative departments becoming a separate entity, which had an effect on the regulations when facing the varied surroundings of market economy and the implementing reform of education system. On the basis of the in-depth study, the paper presented some thoughts as to how to reform The Rules (taking The Regulations as an example), such as financial target, financial entity assumption, financial management elements, financial management system. On the basis of The Financial Rules of Public Institutions published by Treasury Department in Aug, 2009, and according to the characteristics of universities and colleges, drafting a new financial regulation of universities and colleges as an example to illustrate the reform tendency of the financial rules of public institutions and to consummate the contents of The Financial Rules of Public Institutions.
Key word: Public Institutions; Universities and Colleges; Financial Regulation; Reform
目录
摘要 I
Abstract II
目录 III
Contents V
第1章 绪论 1
1.1 选题背景与研究意义 1
1.1.1 选题背景 1
1.1.2 研究意义 2
1.2 研究现状 3
1.2.1 国家层面的制度改革探索 3
1.2.2 学术界的理论研究 4
1.3 研究思路与研究方法 6
1.3.1 研究思路 6
1.3.2 研究方法 6
1.4 创新点 6
1.5 本章小结 7
第2章 事业单位财务规则（以高等学校为例）改革的必要性 8
2.1 事业单位财务规则概述 8
2.1.1 事业单位财务法规体系 8
2.1.2 事业单位财务规则的作用 9
2.2 事业单位财务规则（以高等学校为例）改革的必要性 9
2.2.1 五大财政改革措施对高校财务制度改革的新要求 9
2.2.2 财务环境变化对高校财务制度改革的需要 14
2.3 本章小结 16
第3章 事业单位财务规则（以高等学校为例）存在的不足 17
3.1 高等学校财务管理要素与企业财务管理要素对比 17
3.1.1 筹资管理的比较 17
3.1.2 资产营运管理的比较 18
3.1.3 成本管理的比较 19
3.1.4 收益管理的比较 19
3.1.5 信息管理的比较 20
3.1.6 财务监督的比较 20
3.2 高校内部经济活动变化对高校财务制度改革的影响 21
3.2.1 基建财务活动对高..
