An Analysis On Strategies On Completing CAAC Colledge Financial Management

With the deepening of China’s reforming and opening up, higher education has been gradually transforming from elite education to mass education, higher education has entered the high-speed development period.In this process, the funding pattern which was mainly supported by the government in the pass,has gradually been replaced by an opening diversified pattern.Whereas at the same time,it made the operation of institutions of higher learning change from basic risk-free into high risk. Financial risk in colleges and universities, in particular need high attention.When problems arise, in addition to devastating loss to the national college and many social problem, which is hard to solve can also be caused, affecting the harmonious development of society.This paper first elaborated the research background and significance of university financial management, then elaborated the generating and performce of university financial risk.It demonstrated the importance of establishing a college financial index system for college financial management. Besides, this paper also elaborated the principles and threads of establishing college financial index analysis system. On the basis of above theories, this paper investgated from the status quo of CAAC,compared the CAAC college which universities and found that the difference of risk is that CAAC college needs to run cost accounting and management, and to do materials inventory accounting and management;besides,the amount of CAAC college personnel expenses is higher, taking a large proportion in the total expenditure,and the basic construction investment fund is tremendous.This paper also analysied the financial conditions of CAAC university for the last several years, such as the rate of assets and liabilities, net assets growth rate, public funds and personnel expenditure, investment on foundemental construction, budget implementation, as well as operation cost of our college.Based on this analysis problems their cause have been detected.Finally, this paper put forward some strategies to perfect the financial management in CAAC colleges and universities which can points out means strengthen capital management of CAAC college such as CAAC colleges should actively broaden the channels of raising funds, to strengthen the training fee recovery rate, make good managements of students tuition and other income, and actively open up new funding channels,and transfer scientific research achievements into productive forces.In addition,by learning from the inventory of airline companies,this paper provides suggestions on CAAC college inventory from the respect of the procurement, warehousing, aircraft refueling, as used in oil recovery, payment procedure is proposed for standardization.At the same time proposed a series of measures on how to strengthen the cost management of flight training by combing the school running cost which the quality of students’cultivation.This thesis is to improve the CAAC university budget management and puts forward some suggestions, such as CAAC university should do a good job in budget, improve the budget method, scientific data acquisition, zero base budget draft budget, the important index grasp accuracy should be improved which forcing budget, enhance the important content specification and the establishment of budget performance evaluation, supervision and punishment system.This paper spent a large part to the establishment of university financial risk early warning system, selected the asset-liability ratio index, net asset growth rate index, public funds and personnel expenditure total expenditure proportion index to analyse this financial risk early warning system from the perspective of college’s debt paying ability, operation ability, growth ability and other factors.For other colleges and universities, it is worth to draw lessons from.In the end,this paper stresses the importance of the CAAC university financial and audit work, establish cost accounting and cost management system and strengthen the accounting supervision and auditing supervision, standardize the economic order of importance; at the end of the article pointed out that the CAAC University’s financial leaders should play the important role of participation in school decision making.In this paper, through of combination theoretical analysis and practical case, emphasizes the importance of strengthening the financial management in Colleges and universities, on this basis,proposed some strategies on how to perfect the financial management in Colleges and universities.