浅议高校财务的组织结构

A discussion on the organization structures of financial affairs in schools of higher education

目前高校财务的组织结构形式,基本都采用直线职能制,由学校的一级财务机构即财务处(或计财处)统一管理学校的各项财务工作。但在财务处下属机构的设置上,各高校存在较大的差异,这不利于高校财务管理的统一和规范。本文在分析高校财务组织结构现状的基础上,提出了高校财务机构设置的基本模式。

Currently the unitary structure is used in organization structures of financial affairs in schools of higher education. All financial work is managed by financial department. However, there exist differences in the setting of subordinate organizations of financial department of schools of higher education. Therefore it is disadvantageous to unifying and standardizing the management of financial affairs. In this paper, the states of organization structures of financial affairs in schools of higher education are firstly analyzed. Secondly, the primary model is proposed to set the financial organizations in schools of higher education.