我国高校内部财力资源配置现状分析

The Analysis on the Current Situation of Disposition of Internal Financial Resources of Higher Schools in China

文章分析了我国高校内部财力资源配置现状:经费来源有限,经费支出需求量大;经费使用效率不高。指出了造成此现状的成因:理财意识较差;效益观念淡薄;资金支出结构不合理;财务会计重核算、轻管理、缺分析。提出了改革对策:1.加强高校财务管理与财务分析;2.加强高校财务预算管理;3.广开渠道,筹集办学资金;4.加强经营意识,加强成本控制。

This thesis analyses the current situation of disposition of internal financial resources of higher learning institutions in China. It is as followed： limited source of funds, large requirement amount of expenditure and low efficiency of funds usage. It also points out the contributing factors：the poor consciousness of financial affair management, the weak concept of benefit, the irrational structure of the funds outlay and the emphasis on business accounting and lack of analysis. Also, the author puts forward to some countermeasures of reform ： 1, to strengthen the financial affairs management and analysis in higher learning institutions;2, to strengthen the financial accounting management; 3, to open all avenues for raising the funds ; 4, srenghthen the consciousness of management and control the costing.