试论如何加强高校财务管理

Discussion on How to Reinforce FinancialManagement in Higher Learning Institution

在计划经济时代向市场经济时代转变的过程中,我国高校已由只注重社会效益的纯事业性单位,转变为既注重社会效益又兼顾自身效益的半事业性,半经营性单位,正是这一实质性的转变,造成了高校财务管理环境、目标的重大变化,本文结合目前高校财务管理工作的现状,提出了新形势下如何加强高校财务管理的具体做法。

During the process of changing from planned economy age into market economy age, China's higher institutions have been transformed from pure institutions which only pay attention to social benefits to half-public and half-operation institutions which lay stress on both social effects and self-performance. This substantive conversion results in a great change of the environment and goal of financial management in higher institutions. The paper proposes concrete practices on how to strengthen financial management in higher institutions in the newcircumstance combining with current status of financial management work in higher institutions.