谈高校收费财务管理

随着市场经济的发展，我国高等教育由精英化逐步走向大众化教育，随之收费也成为高校财务的一项重要工作。为解决任务量大，持续时间长，涉及部门多的问题，大部分高校已实现了计算机网络收费。网络收费提高了高校收费效率和工作质量，实现了收费工作的动态管理；能及时提供收费准备工作必需的信息和资料，保证收费顺利进行；能对学生历年缴费情况跟     

高校教育收费管理及服务探析

本文针对高校教育收费管理及服务工作中学生拖欠费现象等主要问题进行分析,就完善高校教育收费管理与服务提出具体对策。     

高校教育收费不能再提高

教育部副部长张保庆日前在西安举行的全国高校教代会民主评议领导干部工作研讨会上说，我国的高校教育收费改革是必须的，但不能使高等教育的发展以教育收费为基础，收费只是对政府投入教育的财政资金不足部分的补充。今后，我国高校教育的收费不能再提高了。     

高校教育收费管理风险与对策

随着我国高等教育水平的不断提高,教育收费管理日益成为高校财务管理的重要内容.文章结合高校收费管理实际业务特点,对高校收费管理工作在立项、收费、账务处理等环节存在的风险进行分析,并提出对策和建议,为高校防范"乱收费"风险,规范教育收费管理提供参考.     

教育收费政策与管理对策

"百年大计,教育为本"。国际间经济、市场、科技等的竞争追溯到源头就是教育与人才的竞争。近年来,教育收费政策与管理的研究再一次作为"热点"登上学术研究舞台。本文主要探讨的是高校的教育收费政策与管理,并且从教育收费政策的历史嬗变、国内外之间的政策对比分析、关于高校教育收费的管理探讨三方面展开研究。以期我国的教育收费问题得以改善,更上一层楼。     

进一步完善高校收费工作的对策分析

基于高校收费工作的重要性,本文分析了目前高校收费工作中普遍存在的主要问题及其原因,并在此基础上提出了进一步完善高校收费管理工作的主要措施和建议.研究结论表明:目前高校收费工作中不同程度存在对收费工作重视程度不够高、制度体系不完善、收费方式有待改进、人员配备不合理、宣传公示不到位、票据管理不规范等问题.因此,应并加强收费管理制度建设,科学设置收费岗位,完善和改进收费方式,加强收费票据管理,特别是提高领导对收费工作的重视程度,才能进一步提高高校收费工作科学化水平.     

浅论如何实行高校收费规范化管理

随着我国高校教育体制改革的进一步发展,高校收费规范化问题日益突出,我国各级政府和主管部门已经意识到加强高校收费规范化管理的重要性和必要性.高校收费规范化管理水平的高低,直接对高校是否健康、有序发展起到至关重要的作用.本文主要分析了当前我国高校收费的基本状况,并提出了加强高校收费规范化管理的具体措施,力求促进高校健康可持续发展.     

强化高校收费管理的几点建议

收费是目前高校生存和发展的重要资金来源之一，同时又是一项涉及面广、政策性强的工作。为确保规范收费，杜绝各种违规现象的发生，应从以下几个方面来强化高校的收费管理:     

浅议高校收费票据管理

随着教育事业的发展,高校办学规模不断扩大,经济业务也愈加复杂。近年来,一些高校收费票据管理混乱,严重影响了财务管理水平,干扰了社会经济秩序。高校应提高收费票据的管理意识,加强收费票据管理,强化财务监管。     

高校留学生教育的收费管理初探

改革开放后,国家和世界各国的关系得到全面的加强,国家之间的教育文化也在相互传播,中国高校中的留学生逐渐增加,基于此,本文针对高校留学生教育的收费管理展开了深入的研究.首先简单了解了留学生和国内生在教育方面管理工作中存在的差别,继而深入分析留学生教育收费管理中存在问题,最后有针对性的提出强化高校收费管理的对策,以此为从事高校留学生教育管理的工作人员提供参考.     

从学生利益视角谈高校学费定价

我国高校收费要求在学生可承受力之上，大多数学生入校读书的经济压力比较大。本文从学生利益视角，简述了学生经济承受力、学费上浮现状，分析了财政教育经费投入情况、学生利益在学费定价工作中的权重。文章提出高校学费定价要基于保护学生利益，建议政府加大财政教育经费投入以降低学费、充分听取和论证学生利益方的意见、取消学费上浮政策、借鉴公共产品理论和黄金分割理论合理分摊办学成本。     

我国高等教育成本负担理论的思考

高等教育成本负担理论提出虽然只有几十年，但是它已经被世界大多数国家所认可。此理论倡导的是谁受益谁付费的公平理念。但是它是否真的公平？本文从学费增幅和居民可支配收入的增幅、城乡居民高等教育负担、各阶层受教育情况等方面探讨我国高等教育成本负担情况，得出了我国的高等教育成本负担是不公平的结论，并提出了改进之策。     

强化高校预算管理的思考

当前,随着高校教育体制改革和国家财政体制改革的不断深入,高校预算管理体制暴露出一些与之不衔接的问题,深入分析和改进这些问题是做好当前高校财务管理工作的关键内容。文章在详细分析当前我国高校预算管理工作的基础上,对普遍存在的问题提出了完善高校预算管理的几点措施。     

Female tainted directors,financial reporting quality and audit fees

This paper examines the association between the presence of female tainted directors on corporate boards and audit committees and (1) financial reporting quality and (2) audit fees. Female tainted directors are defined as female directors who have been directors of the firms that have previously been involved in financial failures and integrity indiscretions. Using real earnings management and audit fees as proxies for effective governance and board reputation, we find that firms with female tainted directors have higher real earnings management and higher audit fees. However, since prior literature has demonstrated that audit fees are higher for firms with female directors because female directors demand better auditing, we corroborate a supply-side effect of auditors charging higher audit fees when female tainted directors exist. We demonstrate this by showing that while there is an association between audit fee and real earnings management, this association is higher for firms with female tainted directors. Arguably, the governance and reputational benefits of female directors on boards are negated if such directors have tarnished professional reputations.     

Gains to Mutual Fund Sponsors Offering Multiple Share Class Funds

Although the number of mutual funds grew during the 1990s, much of the growth is attributable to the introduction of multiple share class (MS) funds. Proponents argue that the MS structure leads to cost savings, which can be passed onto investors as lower expenses. However, if the structure lowers costs, sponsors are likely to profit from it. Though investors are concerned about the base expense ratio, the sum of administrative and management fees, fund sponsors generate profits from the management fees. As such, they would prefer to increase the management fee if they can simultaneously lower administrative fees. Our results indicate that MS fund investors pay lower administrative fees, but management fees are approximately 7 basis points higher than single-class funds. Overall, base expense ratios are higher than for single-class funds, suggesting fund sponsors capture the cost benefits the MS structure provides. Our results are robust to different model specifications and different estimation techniques.     

Venture capitalist value-added activities,fundraising and drawdowns

This paper is the first to introduce an analysis of the effect of different types of venture capitalist value-added activities (financial, administrative, marketing, strategic/management) on fundraising. In addition, we include an analysis of the functional difference between committed funds and drawdowns from capital commitments vis-à-vis pension funds and venture capital funds. The new comprehensive data, collected by the Australian Bureau of Statistics for 1999–2001, enable controls for venture capitalist performance, risk, investment activity, and management and performance fees. The results indicate that significantly more capital is allocated to venture capitalists that provide financial and strategic/management expertise to entrepreneurial firms (as opposed to marketing and administrative expertise). In addition, fundraising is greater among funds with higher returns and performance fees and lower fixed management fees. In contrast, drawdowns from capital commitments are greater among venture capital funds that provide financial and marketing expertise to investees (as opposed to strategic and administrative expertise), and among funds with higher performance fees and fixed management fees. Further, the results indicate an adverse impact on venture capital fundraising from illiquidity attributable to a 2-year lock-up period in IPO exits over the period considered.     

Money Doctors

We present a new model of investors delegating portfolio management to professionals based on trust. Trust in the manager reduces an investor's perception of the riskiness of a given investment, and allows managers to charge fees. Money managers compete for investor funds by setting fees, but because of trust, fees do not fall to costs. In equilibrium, fees are higher for assets with higher expected return, managers on average underperform the market net of fees, but investors nevertheless prefer to hire managers to investing on their own. When investors hold biased expectations, trust causes managers to pander to investor beliefs.     

The influence of earnings management conducted through the use of accretive stock repurchases on audit fees

This study investigates whether auditor perceptions of risk are affected by accretive stock repurchases, which prior research has suggested is a form of earnings management. We argue that auditors are likely to view earnings management conducted through the use of accretive stock repurchases as a signal of increased risk, leading to higher audit fees. Consistent with our hypothesis, we find evidence of a positive and significant association between the use of accretive stock repurchases as an earnings management technique and audit fees. The results suggest that audit fees are 6.0% higher when accretive stock repurchases are used to manage earnings, which corresponds to an audit fee that is approximately $107,000 higher for the average firm-year observation in our sample.     

医院物价管理中自律管理的思考

医疗费是人们生活中最重要的开支之一,而随着人们对身体健康的日益关注,医疗费在人们生活开支中所占的比例也逐年增多.“看病贵”依然是我国面临的重要民生问题,而加强医院物价管理,推行自律管理,能减少或避免医院乱收费的现象,对规范医院收费行为有着重要的作用,可有效解决人们“看病贵”等民生问题,切实地维护广大医疗消费者的利益.本文深入医院物价管理的实践中,从自律管理角度探讨新形势下医院如何更好地开展物价管理工作,为我国医疗事业的健康、稳定发展提供一定的参考借鉴价值.     

Regulation And The Rise In Asset-Based Mutual Fund Management Fees

In this article I explain why asset‐based fees are common for mutual fund management companies and why the average fee has increased recently. I argue that Securities and Exchange Commission fee regulations make alternative fee types illegal or unattractive. Management companies can maintain higher fees because regulations and brand‐name capital partly insulate them from competition and because investors cannot easily distinguish between performance‐oriented and marketing‐oriented fund companies. Index funds and unit investment trusts may offer competition to mutual funds in the future because they are designed to minimize management fees.