文档介绍：摘要
随着我国由计划经济向市场经济的转变,我国公立高校财务环境发生了深刻的变化,但是高校的财务管理体制却未能与时俱进。新的理财环境下,公立高校暴露出越来越多的财务问题。在上述背景下,为规范高等学校财务行为,强化财务管理,提高办学经费使用效益,进一步推进高校内部管理体制改革,按照现代大学制度的要求完善高校财务治理体系已越来越受到政府、社会和高等学校自身的重视。
根据公司财务治理理论,财务治理的核心是财权配置,一个有效的财务治理体系应该是财务决策权、财务执行权和财务监督权三权分立,相互制衡。本文试图根据这一理论并结合公立高校的实际情况构建我国公立高校财务治理体系。
本文首先讨论了我国公立高校财务治理研究的背景,分析了国内外对财务治理的研究现状,并指出需要进一步研究的问题,得出了本文研究的理论意义和实践价值;然后从产权理论、公共治理理论、委托代理理论和利益相关者理论的角度,对公立高校财务治理的理论基础进行了阐述,并在此基础上对公立高校财务治理的相关概念进行了界定;随后在对我国公立高校财务治理中存在的一些问题进行成因分析的基础上提出了完善我国公立高校财务治理的相应对策,同时在借鉴国外公立高校财务治理结构有益经验的基础上尝试构建了我国公立高校治理意义下的以董事会为核心的财务治理结构模式;最后通过结合天津大学校长单平炒股案来说明治理意义下的以董事会为核心的财务治理结构如何在其中发挥作用。
关键词:公立高校;财务治理;利益相关者;董事会
Abstract
As Chinese economy has changed from a planned to a market, the financial environment of Chinese public universities has undergone profound changes, but the university’s financial management system has failed to advance with the times. In the new financial environment, public universities increasingly exposed a number of financial problems. In the context of higher education market, for regulating the financial behavior of colleges and universities, strengthening financial management, improving the efficient use of school funds, further promoting reform of the university internal management system, in accordance with the requirements of the modern university system, perfecting the financial governance system in universities has e increasingly importance for government, society and universities.
According to theory of financial governance, property rights allocation is the core of financial governance, an effective financial governance system should be the financial decision-making power, financial performance power and financial decision-making power separates, checks and balances. This paper tries to build Chinese public university’s financial governance structure in accordance with the theory and the actual situation of Chinese public universities.
First, this paper discusses the background of public higher education financial governance