高等农业院校财务管理改革与创新

Reform and Innovation of Financial Management in Agricultural Colleges and Universities

在全面实施预算绩效管理制度背景下,在“双一流”建设、新农科建设和服务乡村振兴战略实践中,随着各级政府对高等教育的投入不断增加,高等院校经费支出的效果和效益引起广泛关注,其实施预算绩效管理迫在眉睫。当前高等农业院校财务管理面临新形势:一是“双一流”建设对高等院校财务管理提出新要求,二是“新农科”建设对涉农高等院校财务管理提出新要求,三是高等农业教育服务乡村振兴战略对学校财务管理提出新要求。目前高等农业院校财务管理主要存在高等教育经费供需矛盾、尚未形成科学的预算绩效评价体系、没有全面发挥有效的财务管理效能及教育资源配置错位、利用率低和浪费严重的问题。对此,高等农业院校要通过践行现代大学先进管理理念,明确财务战略及主要任务,处理好规模、结构、质量和效益的相互关系;全面实施现代大学财务管理战略,通过构建合理的财务管理体制、完善财务内部控制体系、依法依规设立总会计师岗位和设置独立的内部审计机构,有效构建和优化学校财务治理体系;建立、完善和强化专项资金预算绩效管理制度,不断提高财务与资产管理规范化、精细化水平。

Under the background of the comprehensive implementation of the budget performance management system,in the"double first-class"construction and the construction of new agricultural sciences,during the practice of serving the rural revitalization strategy,agricultural colleges and universities put forward new and higher requirements for financial management.The government’s investment in agricultural colleges and universities has been increasing,and the effects and benefits of these expenditures have attracted widespread attention.It is imperative to implement budget performance management in colleges and universities.Meanwhile,the construction of"Double First Class",the construction of"New Agricultural Science",together with the strategy of higher agricultural education serves rural revitalization put forward new requirements for financial management of agricultural colleges and universities.At present,in the process of financial management of agricultural colleges and universities,there are mainly problems of contradiction between the supply and demand of higher education funds,the scientific budget performance evaluation system has not yet formed,the effective financial management efficiency has not been fully exerted,and serious problems of misplace,low utilization rate and waste of educational resources.Therefore,agricultural colleges and universities should implement modern university management concepts,clarifying financial strategies and main tasks,and handling the relationship between scale,structure,quality and efficiency;innovate financial performance management system strategies.Agricultural colleges and universities should fully implement modern universities financial management strategy,by constructing a reasonable financial management system,improving the internal financial control system,establishing the position of chief accountant in accordance with laws and regulations,and establishing a sound internal audit agency,effectively constructing and optimizing the overall financial governance system,thereby establishing,improving and strengthening the special fund budget system,continuously improves the standardization and refinement of financial and asset management.