摘要
隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的逐步建立和完善，我國事業(yè)單位體制改革的目標(biāo)是建立市場(chǎng)經(jīng)濟(jì)需要的，具有“政事分開，產(chǎn)權(quán)明晰，責(zé)任明確，多元約束，科學(xué)管理”等特征的“現(xiàn)代事業(yè)制度”。我國事業(yè)單位包括科、教、文、衛(wèi)四大方面，《事業(yè)單位財(cái)務(wù)規(guī)則》（以下簡稱《規(guī)則》）下按行業(yè)頒布財(cái)務(wù)制度，如《科學(xué)事業(yè)單位財(cái)務(wù)制度》、《高等學(xué)校財(cái)務(wù)制度》（以下簡稱《制度》）、《醫(yī)院財(cái)務(wù)制度》等。本文以高等學(xué)校財(cái)務(wù)制度為例進(jìn)行探討事業(yè)單位財(cái)務(wù)規(guī)則的改革方向。首先，從國家財(cái)政改革措施和理財(cái)環(huán)境的變化分析對(duì)《規(guī)則》和《制度》的影響，論述了改革《規(guī)則》（以《制度》為例）的必要性。其次，以《高等學(xué)校財(cái)務(wù)制度》為例，分別從理論層次和應(yīng)用層次上分析《規(guī)則》存在的不足：在理論方面，通過與《企業(yè)財(cái)務(wù)通則》（以下簡稱《通則》）中六個(gè)財(cái)務(wù)管理要素比較分析，指出《制度》存在的不足之處；在應(yīng)用方面，面對(duì)市場(chǎng)經(jīng)濟(jì)環(huán)境變化和教育體制改革的推進(jìn)，詳細(xì)剖析了高校經(jīng)濟(jì)活動(dòng)內(nèi)容的變化對(duì)《制度》的影響，包括基礎(chǔ)建設(shè)項(xiàng)目、貸款辦學(xué)和后勤實(shí)體的剝離。在深入分析研究的基礎(chǔ)上，對(duì)《規(guī)則》（以《制度》為例）的設(shè)計(jì)方面提出了思路，如財(cái)務(wù)目標(biāo)、財(cái)務(wù)主體假設(shè)、財(cái)務(wù)管理要素、財(cái)務(wù)管理體制。同時(shí)結(jié)合2009年8月財(cái)政部頒布的《事業(yè)單位財(cái)務(wù)規(guī)則》（征求意見稿）的內(nèi)容和高校自身的特點(diǎn)，以《高等學(xué)校財(cái)務(wù)制度》（設(shè)計(jì)稿）為例界定事業(yè)單位財(cái)務(wù)規(guī)則的改革方向，完善《事業(yè)單位財(cái)務(wù)規(guī)則》的內(nèi)容。

關(guān)鍵詞：事業(yè)單位；高等學(xué)校；財(cái)務(wù)制度；改革












Abstract
With the establishment and perfection of the socialist market-oriented economic system step by step, the reform goal of Chinese public institutions is to establish a modern system which meets the market economy needs, with the characters of administration and public institutions separating out, clear equity, definite responsibility, multivariate restraint, and scientific management. Chinese public institutions are composed of science, education, culture, and medicine. Some financial regulations are set according to the business characters under The Financial Rules of Public Institutions (as The Rules for short), such as The Financial Regulations of Public Institutions of Scientific, the Financial Regulations of Universities and Colleges (as The Regulations for short), the Financial Regulations of Hospitals, etc. The paper studied on the reform tendency of the financial rules of public institutions, taking the financial regulations of universities and colleges as an example. Firstly, starting with the influence of the finance reform measures taken by government and the change of financial surroundings on The Rules and The Regulations, discussed the significance of the reform. Secondly, taking the Financial Regulations of Universities and Colleges as an example, analyzed the existing shortage in The Rules in the theory and application respectively: in the abstract, pointed out the existing defect in the rules and regulations by analyzing six management elements compared to The General Rules Governing Financial Affairs in Enterprises; and in the practice, analyzed the change of economic activities in details, include infrastructure projects, running schools with loans, and administrative departments becoming a separate entity, which had an effect on the regulations when facing the varied surroundings of market economy and the implementing reform of education system. On the basis of the in-depth study, the paper presented some thoughts as to how to reform The Rules (taking The Regulations as an example), such as financial target, financial entity assumption, financial management elements, financial management system. On the basis of The Financial Rules of Public Institutions published by Treasury Department in Aug, 2009, and according to the characteristics of universities and colleges, drafting a new financial regulation of universities and colleges as an example to illustrate the reform tendency of the financial rules of public institutions and to consummate the contents of The Financial Rules of Public Institutions.

Key word: Public Institutions; Universities and Colleges; Financial Regulation; Reform

目錄
摘要 I
Abstract II
目錄 III
Contents V
第1章 緒論 1
1.1 選題背景與研究意義 1
1.1.1 選題背景 1
1.1.2 研究意義 2
1.2 研究現(xiàn)狀 3
1.2.1 國家層面的制度改革探索 3
1.2.2 學(xué)術(shù)界的理論研究 4
1.3 研究思路與研究方法 6
1.3.1 研究思路 6
1.3.2 研究方法 6
1.4 創(chuàng)新點(diǎn) 6
1.5 本章小結(jié) 7
第2章 事業(yè)單位財(cái)務(wù)規(guī)則（以高等學(xué)校為例）改革的必要性 8
2.1 事業(yè)單位財(cái)務(wù)規(guī)則概述 8
2.1.1 事業(yè)單位財(cái)務(wù)法規(guī)體系 8
2.1.2 事業(yè)單位財(cái)務(wù)規(guī)則的作用 9
2.2 事業(yè)單位財(cái)務(wù)規(guī)則（以高等學(xué)校為例）改革的必要性 9
2.2.1 五大財(cái)政改革措施對(duì)高校財(cái)務(wù)制度改革的新要求 9
2.2.2 財(cái)務(wù)環(huán)境變化對(duì)高校財(cái)務(wù)制度改革的需要 14
2.3 本章小結(jié) 16
第3章 事業(yè)單位財(cái)務(wù)規(guī)則（以高等學(xué)校為例）存在的不足 17
3.1 高等學(xué)校財(cái)務(wù)管理要素與企業(yè)財(cái)務(wù)管理要素對(duì)比 17
3.1.1 籌資管理的比較 17
3.1.2 資產(chǎn)營運(yùn)管理的比較 18
3.1.3 成本管理的比較 19
3.1.4 收益管理的比較 19
3.1.5 信息管理的比較 20
3.1.6 財(cái)務(wù)監(jiān)督的比較 20
3.2 高校內(nèi)部經(jīng)濟(jì)活動(dòng)變化對(duì)高校財(cái)務(wù)制度改革的影響 21
3.2.1 基建財(cái)務(wù)活動(dòng)對(duì)高..