高校财务管理探析

Issues and Proposals of Financial Management in Universities

论述了目前高校财务管理中存在的主要问题。从转变理财观念、创新财务管理机制、提高预算科学性和权威性、提高资产使用效益、加强二级单位财务管理、建立经济责任制、完善财务监督机制和加强会计队伍建设八个方面提出了在新形势下,加强高校财务管理的建议。

The main issues in current financial management of universities are discussed. Puts forward proposals of financial management from eight aspects in new situation. The eight aspects are improvement on financial concept; creative mechanism of financial management; scientific and authoritative budget; benefit of resource utilization; manage finance of two grade unit; set up economical duty; supervision on financial affairs; build fiscal procession.