Higher Cash Management Studies

In China higher education has been developing very fast in recent years. In the development of its scope and level, the contradiction between the fund supply and the fund demand appears more and more serious. So how to improve the fund management and its efficiency in utilization has become the important issues. The present dissertation reveals the features of cash circulation in Chinese universities and institutes. Then, by the means of quantitative analysis, it probes into the cash management in higher educational institutions so as to promote the efficiency of fund ut i 1 izat ion.Chapter One briefly introduces the background of times and the characteristics of fund management in higher institutions, and summarizes the present situation of the fund management research in Chinese universities.Chapter Two, by means of authentic analysis, studies the regulations of cash flowing-in, cash flowing-out and its surplus in universities and institutes, on which the fund management can be based.The last chapter, Chapter Three, again by use of quantitative analysis, makes a research into cash management according to the features of cash circulation and the weak points in cash management. At last, some suggestions based on the finance reports of universities and institutes are proposed for the sake of improving the cash management in higher educational institutions in China.