浅谈我国高校财务管理的原则以及目标

On Principles and Aims of Finance Management in Chinese Colleges and Universities

随着我国高等教育事业改革的不断深入,教育经费来源有了很大的变化,从原来单一的财政拨款、上级主管部门拨款,逐步发展到以国家财政拨款为主,多渠道、多种形式筹集经费的格局;收支形式也从开始简单的行政单位财务收支到目前相对复杂的以部门、院系为单位的经营核算、经济核算。这就要求高校财务管理要能符合目前大形势的变化,不断提高新的管理模式和要求。为了适应我国高校不断深化改革的需要,财务管理工作要遵循一些基本原则才能完成管理目标。

With the constant refonn of education in China＇ s colleges and universities, there has been a great change in the source of education funds, from the original allocated funds from the department in charge to multi - channel allocation and raising of the money. This calls for a corresponding change in finance management to adapt to the new mode and needs. To meet the need of reform of education in colleges and universities, some basic principles should be followed in order to achieve the aims of management.