Research On Finacial Management System Of Private Senior High School

With the continuous improvement of living standards and the continuous improvement of the quality of education,private education will become a very important part of the education system in China.The study on financial management of private high school is more and more important.However,serious flaws exist in the financial management system of private high school now,which has brought a lot of inconvenience to the financial management and business decision-making,and has hindered the financial management objectives of private high school.After making a review on the laws and regulations on the financial management of private high schools and the related literatures on financial management system of the private high school,this paper comprehensively utilizes the theory of stakeholders,the theory of management objectives and other tools to analyze the financial management objective of non-profit private high school.We found that the overall financial management objective of non-profit private high school is to maximize the interests of stakeholders and the specific financial management objective is to maintain the appropriate balance under the premise of ensuring low financial risk and maintaining a balance between receipts and payments,and to improve the utilization efficiency of the school’s financial resources and teaching level.At the same time,this paper found that the specific financial management objective of the for-profit private high schools is to pursue the high returns of the investors under the premise of ensuring low financial risks and decent cash flow,and to improve the utilization efficiency of the school’s financial resources and teaching level.On the basis of study on the objectives of financial management of private high school,this paper conducts an investigation on the design and operation of the financial management system of domestic private high schools represented by XXX Bilingual School in Jiangxi Province.At the same time,this paper studies the experience of financial management of private schools in other countries,hoping to provide reference for the design of financial management system of domestic private high schools.This paper uses the documentation method,questionnaires method and the comparative research method.This paper analyzes the current situation and the main problems in the design of the financial management system of private high school based on the case of XXX bilingual school,and offers some suggestions to resolve them.This paper argues that the main problems in the financial management system of domestic private high school currently includes the imperfection of financial control system,the lackof financial supervision and distemperedness of the budget management system.To improve the financial management system,private high school must firstly focus on the consturuction of financial control system,the improvement of financial supervision system and the establishment of an effective comprehensive budget management system.At the same time,the government should establish a unified financial management norms and accounting standards for private high schools,strengthen the unified management on financial staff in private high school,and establish intermediary agencies between the private high schools and government.Government also should strengthen the auditing on private high school to achieve the effective supervision of financial management activities of private high school.