摘要
对高校二级财务管理及其工作内容进行定位,剖析了目前高校二级财务管理存在的问题和成因,对二级财务管理的预算管理、内部控制进行重点分析,提出了完善二级财务管理的新措施、新建议。
The paper locates the secondary financial management and its work contents, analyzes the existing problems and causes of the secondary financial management in Colleges. And the budget management and internal control of secondary financial management are analyzed emphatically. Besides , the new measures and suggestions for improving the secondary financial management are put forward.
出处
《西昌学院学报（社会科学版）》
2017年第4期121-124,共4页
Journal of Xichang University：Social Science Edition
关键词
高校
二级财务管理
预算管理
内控制度
colleges
Secondary Financial Management
budget management
internal control system.
