A Research On The Problems Of Financial Management In Universities

As the rapid development of education reform, students number and campus size expand enormously in universities. Economic activities have increased but also become complicated. Funds in universities also became diversified. Thus, financial department has bigger power as universities have more and more disposable funds. However, financial management develops comparatively slower in system building, cost management, budget control, operation principles and accountants’quality, which restrict the economic development of universities. In order to solve emerging new problems, financial department should research into the existing problems, strengthen system building, cost management, budget control, and improve accountants’quality. Also, financial department should also learn from the successful experience home and abroad and further improve financial management so as to insure a health development. The above mentioned issues are also focuses of the thesis.The thesis is divided into4parts.Part One is introduces the background, significance, content and method of the research.Part Two elaborates on the existing problems and analysis of financial management in universities. Those problems include imperfect inner control system, heavy load of debt, unscientific budget control, etc., which are caused by outdated financial system, lack of attention to budget control, etc.Part Three proposes methods to improve financial management in universities. Good suggestions are proposed on strengthening system building, cost management, budget control and improving accountants’quality based on the successful experience of financial management in universities abroad. At last, the thesis analyzes the introduction of Accounting Regulations for Universities which was issued by Ministry of Education and Ministry of Finance in2013, and compares the new edition with the previous one.Part Four takes financial management in W university as an example, analyzes its budget enforcement, financial revenue and expenses. The thesis points out the existing problems and proposes methods to improve the financial management in W university on the basis of data analysis...