高校分级财务管理体制的构建框架

Conformation Frame of the Grade Finance Management System in the Institutions of the Colleges

高校分级财务管理体制的构建是一个客观的过程,并不随高校的主观意志的变化而变化,也不是高校的管理者主观因素所能决定和选择的,它受到高校的发展过程、阶段、规模、条件等客观因素的制约。在构建高校分级财务管理体制过程中,要划清高校在财务管理方面的“权力边界”及“分权”与“集权”的层次问题。

Forming a kind of grade finance management system in a university is an objective process, which can＇t be changed with the change of the subjective desire of the school, nor can be decided or selected by the management. It is restricted by the develop!ng process, phase, scope, conditions and other objective factors of the school. In the course of forming a grade finance management system in a university, what should be done is to make a clear distinction on such problems as ＂power borderline＂ and ＂division of power＂ or ＂centralization of pow- er＂ in the finance management of a school of higher learning.