| Under the background of the reform of the government new accounting system and the promulgation of various policies,regulations and regulations of the General Office of the State Council,the government clearly proposed that the financial reform of colleges and universities should be the first priority of the development of various undertakings in colleges and universities,and proposes to simplify the process and respect scientific talents.The reform of financial management in colleges and univesities is imperative.The effectiveness of financial management in colleges and universities directly affects the normal operation of education and teaching in colleges and universities.With the continuous expansion of the scale of running schools,the enrollment ratio is constantly increasing,and the sources of funds are diversified.In order to better adapt to international trends,a new financial management system for colleges and universities need to be established.To continuously promote education reform and connotation construction,and promote the reform process steadily,we must constantly improve the financial management system of colleges and universities.Through field research on several universities,conducting key research in accounting functions,service reform,and fund management.At the same time,continue the traditional college financial system,learn from other industries,and introduce new models.This paper will take the banking model into college finance mode in as a innovation point and analyze the reform issues.Under the construction of the dualsystem government accounting model,it provides a certain reference value for the financial management of colleges and universities.This paper is divided into six chapters.This paper takes universities as the main body for case analysis and research.Firstly,it expounds the background of the reform of the government accounting standards in China and the various systems issued by the Ministry of Finance,the State Council.And by analyzes the research progress abroad and the research status and development trend domestic,introduces the research content,research ideas,research methods and innovations of this paper.Secondly,introduce the definition of related concepts and introduction of theoretical basis.Thirdly,through the field investigation of several universities in Shanghai,the questionnaire method and field survey method are adopted to confirm the problems,and the internal control theory and information asymmetry theory are adopted to analyze the causes of the problems.The forth part,put out the thinking analysis about the reform of financial management in colleges and univesities and optimize of the service,and analyze from the theoretical point of view,and making guding priciple by borrowing the experience of foreign universities' financial management and bank management.Fifth,from the internal control management and service of financial management in colleges and universities,this paper puts forward specific optimization measures.The optimization measures of internal control management include capital supervision,information publicity and capital risk control;The optimization measures of service include optimization of service facilities,technology application and human resources.Then through data analysis to compare the optimized results.The last part is about the conclusion and make a prospect.Lastly,is the conclusion and prospect. |
