科学决策2024,Issue(12) :250-264.DOI:10.3773/j.issn.1006-4885.2024.12.250

"双一流"背景下的高校资金管理创新系统研究

Research on the Innovation System of University Fund Management under the Back-ground of"Double First-Class"

刘禹民
科学决策2024,Issue(12) :250-264.DOI:10.3773/j.issn.1006-4885.2024.12.250

"双一流"背景下的高校资金管理创新系统研究

Research on the Innovation System of University Fund Management under the Back-ground of"Double First-Class"

刘禹民1
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作者信息

  • 1. 大连理工大学会计核算中心
  • 折叠

摘要

高校资金管理对于优化资源配置实现"双一流"建设目标具有重要作用.针对"双一流"背景下高校资金管理呈现出资金来源多元化、资金管理交叉化和主体关系复杂化等特点,以某"双一流"建设高校资金数据为基础,运用系统观构建"双一流"背景下高校资金管理创新系统,从资金来源和管理要求等方面将系统解构为6个专项子系统,运用因果关系模型分析多元主体之间的协同作用关系和系统运行机制.研究发现,"双一流"背景下影响高校资金管理创新的关键主体包括财务处、研究生院、教务处、人事处和学部学院,可以通过提升资金管理效率、增加专项资金投入、改善办学条件、提高师生满意度、促进教学和科研成果等,增强"双一流"建设绩效,实现资金使用的正反馈循环,对学校发展产生持续积极影响.

Abstract

University fund management is crucial for optimizing resource allocation and achieving the goals of the"Double First-Class"initiative.Within this context,it is characterized by diverse funding sources,overlapping management responsibilities,and complex stakeholder relationships.Using financial data from a representative"Double First-Class"university,this study takes a systematic approach to construct an innovative fund management system tailored to the initiative.The system is divided into six specialized subsystems based on funding sources and management needs,with a causal relationship model applied to analyze stakeholder collaboration and the system's operational mechanisms.The study finds that under the"Double First-Class"background,key entities affecting university fund management innovation include the finance department,graduate school,academic affairs office,personnel department,and academic departments.By improving financial management efficiency,increasing special fund investment,improving educational conditions,enhancing satisfaction among teachers and students,and promoting teaching and research outcomes,the performance of"Double First-Class"construction can be enhanced,creating a positive feedback loop in fund usage,which has a continuous and positive impact on the development of the university.

关键词

"双一流"/高校资金管理/创新系统/因果关系模型

Key words

"Double First-class"/university fund management/innovation system/causal relationship model

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出版年

2024
科学决策
中国社会经济系统分析研究会,国家信息中心国际信息研究所,中国航天科技集团总公司710所

科学决策

CSSCICHSSCD
影响因子:1.104
ISSN:1006-4885
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