高校分级管理体制下新的财务问题探讨

A View of the New Problems of University Finance Account in the Hierarchy System of Corresponding Administration

以“学院制”管理思想为指导,在框定校、院两级财务管理权限的基础上,实行校、院分级管理体制下高校财务运行机制原则,需要针对学院进行办学资源配置及经费核算为主要内容构建财务核算体系。

With the guidance of the 'school-based system' and on the basis of the managerial restraints of the two levels--university and its schools, the implication of the two-level-administrative processing mechanism of a university finance, requires the formation of finance accounting system that is centered on the resource collocation of the schools'offering courses and the relevant finance accounts.