摘要
隨著社會主義市場經濟體制的逐步建立和完善，我國事業(yè)單位體制改革的目標是建立市場經濟需要的，具有“政事分開，產權明晰，責任明確，多元約束，科學管理”等特征的“現代事業(yè)制度”。我國事業(yè)單位包括科、教、文、衛(wèi)四大方面，《事業(yè)單位財務規(guī)則》（以下簡稱《規(guī)則》）下按行業(yè)頒布財務制度，如《科學事業(yè)單位財務制度》、《高等學校財務制度》（以下簡稱《制度》）、《醫(yī)院財務制度》等。本文以高等學校財務制度為例進行探討事業(yè)單位財務規(guī)則的改革方向。首先，從國家財政改革措施和理財環(huán)境的變化分析對《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《高等學校財務制度》為例，分別從理論層次和應用層次上分析《規(guī)則》存在的不足：在理論方面，通過與《企業(yè)財務通則》（以下簡稱《通則》）中六個財務管理要素比較分析，指出《制度》存在的不足之處；在應用方面，面對市場經濟環(huán)境變化和教育體制改革的推進，詳細剖析了高校經濟活動內容的變化對《制度》的影響，包括基礎建設項目、貸款辦學和后勤實體的剝離。在深入分析研究的基礎上，對《規(guī)則》（以《制度》為例）的設計方面提出了思路，如財務目標、財務主體假設、財務管理要素、財務管理體制。同時結合2009年8月財政部頒布的《事業(yè)單位財務規(guī)則》（征求意見稿）的內容和高校自身的特點，以《高等學校財務制度》（設計稿）為例界定事業(yè)單位財務規(guī)則的改革方向，完善《事業(yè)單位財務規(guī)則》的內容。

關鍵詞：事業(yè)單位；高等學校；財務制度；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 研究現狀 3
1.2.1 國家層面的制度改革探索 3
1.2.2 學術界的理論研究 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 6
1.5 本章小結 7
第2章 事業(yè)單位財務規(guī)則（以高等學校為例）改革的必要性 8
2.1 事業(yè)單位財務規(guī)則概述 8
2.1.1 事業(yè)單位財務法規(guī)體系 8
2.1.2 事業(yè)單位財務規(guī)則的作用 9
2.2 事業(yè)單位財務規(guī)則（以高等學校為例）改革的必要性 9
2.2.1 五大財政改革措施對高校財務制度改革的新要求 9
2.2.2 財務環(huán)境變化對高校財務制度改革的需要 14
2.3 本章小結 16
第3章 事業(yè)單位財務規(guī)則（以高等學校為例）存在的不足 17
3.1 高等學校財務管理要素與企業(yè)財務管理要素對比 17
3.1.1 籌資管理的比較 17
3.1.2 資產營運管理的比較 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 財務監(jiān)督的比較 20
3.2 高校內部經濟活動變化對高校財務制度改革的影響 21
3.2.1 基建財務活動對高..