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1、 Analysis of the Financial Management in Colleges and Universities Abstract: The emphasis on financial management of colleges and universities, establish the scientific concept of financial management of colleges and universities. For the use of university funds, multi-channel fund-raising and inves
2、tment activities, financial analysis and management of Keywords: colleges and universities; financial management; financing; investment Abstract: The value university financial control, sets up the science the university financial control idea. To university activities and so on funds utilization, m
3、ulti-channel fund raisings, investment carry on the financial analysis and manage the key word: University; Financial control; Fund raising; Investment First, the situation facing the financial management of colleges and universities Colleges and universities use of funds is usually included in the
4、national budget within the scope of management, with the establishment of Chinas market economy and accelerate the development of public funding to colleges and universities based financial management system is undergoing significant change in .1, higher education is not compulsory, to the cultivati
5、on of educated charge a fee has been widely accepted in society, the non-university higher financial allocations to increase the proportion of income; the same time, colleges and universities across the implementation of policies oriented to economic construction, from the higher authorities and ent
6、erprises access to scientific research and technological service income also increased significantly, college financial budget management system will inevitably evolve, the full funding to non-business accounting unit change in .2 With Chinas accession to WTO and the opening up all kinds of markets,
7、 private universities and colleges and universities a variety of joint-stock ownership, a substantial increase in the number of colleges and universities . This part of the operation and financial management of colleges and universities are mostly taken by enterprise management model, its highly eff
8、icient school efficiency, optimize the allocation of social resources increasingly prominent role model to promote the universitys financial management to an international direction. the old idea of the traditional financial management of colleges and universities and methods will become increasingl
9、y unsuited to the rapid development of colleges and universities .3, the new accounting system, the reform of colleges and universities, the new accounting system, the implementation of accounting methods, but also deepening the reform of financial management for the colleges and universities pave.
10、as in the colleges and universities, accounting main, using internationally accepted accounting method of borrowing, changing sources of funds of funds and the balance of the use of assets, liabilities, net assets, income and expenditure, adoption of new accounting balance formula and so on, are all
11、 indicates that the financial management of colleges and universities are facing a huge breakthrough, each an accounting practitioners, researchers have long way to go. Second, colleges and universities face financial management problems Although colleges and universities where people gather, but th
12、e act of financial accounting and management tasks of the finance department and other administrative departments, in the concept of light on the long-standing emphasis on accounting management, and re-departmental project budget and project control, light financing, investment and economic analysis
13、 of the phenomenon , the financial management system behind the development needs of colleges and universities. mainly the following aspects. 1, apparatus, equipment and other fixed assets pursuing big novelty; repeated acquisition of assets, purchase of assets, idle, low efficiency in the use is wi
14、despread; teaching experiment decentralized procurement of materials, low-consumption goods, inventory management, non-science and so on. 2, intangible assets and human resources, financial management, is incompatible with the world trend of development. College is training base in China, but also C
15、hinas scientific research and development, one of the main force. A wealth of research and development of human resources, the formation of long-term research activities scientific and technological achievements and so a greater proportion of economic activity can not reflect the status of the schoo
16、ls financial statements and the information reflected. scientific and technological research into light-weight application, promote the use of light-weight research papers, re-enter the light output. capital investment efficiency and foreign advanced countries there than to have a wide gap between a
17、wareness of intellectual property rights is weak. 3, are less aware of financing and raising funds. Most of the colleges and universities, to finance should focus only on funding and fees to students, funds management, more short-term considerations. And how the development of education in accordanc
18、e with national requirements and the school development planning, trying to multi-channel fund-raising to achieve leapfrog development in the school administrators are often overlooked. such as through bank loans, access to capital markets issuance of bonds and equity financing, the use of speed up
19、receivables and payables management to defer short-term financing and other means of financing is difficult to accept the manager. 4, in the currency and capital management, focusing on the general daily management of cash. For the actual demand forecasting currency funds and control of their capita
20、l in form of different currencies and conversion to reduce the monetary cost of funds and other financial management given low priority. Financing or less idle do not pay attention to time value of money, money the higher the opportunity cost of capital. 5, heavy weight of money is not state-owned a
21、ssets, the loss of waste. A lot of school administrators, attaches great importance to cash management, income strict custody properly, something goes wrong to find correct and timely. But for teaching and research equipment, purchase into the office furniture, fixed assets, such as poor management,
22、 lack of good care. the phenomenon of a serious asset losses. Third, weak financial management of colleges and universities Cause Analysis Reposted elsewhere in the paper for free download Weak financial management of colleges and universities are many reasons. The first is institutional, in the sch
23、ool decision-making and economic issues relating to economic research and discussion, the financial management participants are not high; school-run industries, general logistics and infrastructure finance sector is often fragmented 2 . capital flows and financial flows management out of touch, for
24、the smooth operations of the financial management system set up barriers; followed by awareness of poor financial management, leadership, and many colleges and universities have in place Management Division, but the staff is small, only accounting personnel of several sub-one-one or a dozen. Its fun
25、ctions were also only personnel titles, notes and other administrative work. Third, the allocation under the long-term use, multi-dial multi-purpose, reducing the allocation of less allocation of financial accounting and financial management practices, are still deeply affecting the current universi
26、ty accounting and management. accounting personnel are accustomed to the daily accounting bookkeeping calculations, such as work, financial management work in a small proportion of the work. a lot of colleges and universities leadership attaches great importance to teaching and research, focusing on
27、 strive for higher teaching and scientific research funding and student fees, but often overlooked in schools “inner cultivation”, ignoring the school teaching and research strength and reputation of the school funding a huge role in the efficient use of funds have been neglected. many colleges and
28、universities have such a kinds of phenomena, in December each year, spending accelerated huge amount of money. The reasons are many colleges and universities are all fully demonstrated the concept of backward fiscal and financial management concepts and methods of the lag. Fourth, colleges and unive
29、rsities doing the financial management of the practical significance Financial Management lagging results, directly restricts the financing of universities and schools in the efficient use of limited resources. Inefficient use of resources and waste is common. Institutions of higher learning account
30、ing statements such as balance sheet does not fully reflect the units actual assets, liabilities and net assets situation. inflated and false state-owned assets, net asset growth was slow, and not a precise assessment of the financing capacity of the school; Therefore, strengthening financial manage
31、ment colleges and universities, is to accelerate the development of higher education, improve ability to resist risks colleges and universities to meet the challenges of internationalization of education needs. 1, attach importance to financial management, helps improve the internal management syste
32、m of colleges and universities. The use of sophisticated financial management theory and methods, you can discover the daily work of the school problems in order to take strong measures to promptly rectify the situation. 2, attach importance to financial management can promote the use of scientific
33、and university funds, the investment decision-making democratization. Nineties since the university has entered a new stage of development, combined schools optimize resources, improve colleges and universities achieved remarkable results. College scale, development acceleration of capital investmen
34、t increases, require colleges and universities to strengthen financial management. in the investment decision-making stage, the financial management can help colleges and universities to invest in feasibility analysis, to find a good investment projects, to make a scientific decision-making; the use
35、 of funds the daily activities of stage, engage in Good financial management can be implemented effective oversight, the effectiveness of capital investment quantitative analysis and scientific assessment the whole school and departmental efficiency in the use of funds. 3, emphasis on the financial
36、management of colleges and universities help to reduce running costs and improve efficiency in schools. For purposes of colleges and universities, such as to achieve leap-forward development, to achieve a large-scale or large fixed assets, teaching and scientific research instruments and equipment,
37、the acquisition or construction, only rely on state financial allocations is not only less likely, but the timing is likely to cause loss or technical opportunity for the intangible loss. through multiple channels of financing, to achieve shorter investment cycle, and improve investment efficiency;
38、the same time, colleges and universities to increase financing channels will help choose the right method of financing , and effectively lowers the cost of financing capital investment. 4, emphasis on the financial management can expand the use of university funds management and new thinking. From d
39、ifferent years to see colleges and universities precipitate large numbers of idle funds, most of these funds in the bank, get the smallest bank interest; read from the same year, the months between the capital stock also differ greatly, such as the September student tuition, accommodation and a vari
40、ety of agency fees after the universitys cash relatively abundant. to strengthen financial management will enable colleges and universities to establish the time value of money concepts, the use of time deposits to buy government bonds, bonds and other financial assets to realize capital appreciatio
41、n; to strengthen financial management of colleges and universities can promote direct investment in colleges and universities in the importance of internal management, the appropriate foreign direct investment. such as school-run enterprises, other enterprises or investments in shares of listed comp
42、anies to carry out capital operation. 5, college financial management process should pay attention to the problem 1 In recent years, college financial accounting computerization progress rapidly, complex billing calculations, and other daily work has been replaced by computer processing, accounting
43、and business processes more quickly and accurately. But that does not mean that the financial staff to be reduced. Finance the focus of work should be transferred to the financial management up. school leaders, finance department and other departments deal with financial management of the important
44、role of management in colleges and universities have a new understanding of the financial management departments must adjust their work widely publicized in a timely manner the direction of the financial management of scientific studies into practice in order to see the effectiveness of financial ma
45、nagement support for school development. 2, the schools investment, financing should be combined with the actual situation. How to broaden the financing channels for gathering funds, colleges and universities at different times to grasp opportunities for development, should be the reality of school
46、resources and potential resources to adapt. Investments should be scientific decision-making to achieve investment pre-feasibility analysis, a matter of process control and post-investment evaluation and feedback gains. These are the financial management of colleges and universities should pay atten
47、tion to the problem. 3, colleges and universities focus on large-scale investment and financing projects, while financial management, but also can not relax during the day to day expenditures of financial management. Management should strive to standardize the use of school funds at all levels of decision-making range, to prevent the tube and no more than tube and the realization of full scientific management school. Reposted elsewhere in the paper for free download
