Research On Higher Schools' Financial Management And Fiscal Treasury Management' System

At present, China is pushing the reform of fiscal budget institution whose center of gravity is fiscal expenditure. Among these institutions, TSA is an important part. However, because of complexity and particularity of our country's public higher schools, many problems will happen when we put these schools into the scope of TSA reform. In this dissertation, taking public finance framework, which is fit to market-oriented economy, as the fundamental background, the writer analyzes TSA theoretically from several perspectives, and then, researches the positive and negative affects that the reform of TSA will bring to higher schools'financial management, after introducing Chinese TSA reform and analyzing the characters of higher education and characteristics of higher schools. At last, the writer puts forward some policy advice, through case analysis of several higher schools, which have participated in primary reform. Concretely speaking, this dissertation could be divided into six chapters. Chapter one is introduction, in this chapter the writer introduces this dissertation's background, the primary objective and main content of this research, and then, the writer reviews the relative literatures of home and abroad. Chapter two is theoretical research on TSA; in this chapter the writer first makes a discussion on economical function of public sectors from market failure and public goods, and then makes a deep research into TSA from the different angles of resource distribution, public expenditure, management, rent-seeking, and taking part into WTO. Chapter three is the reform of our country's budget management system and TSA. In this chapter, the writer mainly analyzes the background and status of implementing TSA, including basic definitions and standard procedures of TSA. Chapter four is theoretical analysis of the characteristic of public higher education and fund management. In this chapter, the writer first introduces the theory of public goods, and then makes a theoretical analysis of that higher education is a kind of public good. Finally, the writer suggests an effective model of managing fund. Chapter five is higher schools'financial management under TSA. In this chapter, the writer make a deep research into the positive and negative affect that TSA bring to higher schools'financial management, and the writer points out the conflicts between current laws, regulations, systems and TSA. Chapter six is case analysis. In this chapter, the writer gives some suggestions after analyzing some higher schools, which have take part in the primary reform of TSA.