高校财务管理中存在的主要问题与对策

Main Problems in Financial Management in Colleges and Universities and Countermeasures

阐述了当前形势下我国高等学校财务管理存在的主要问题,包括缺乏与高校发展战略相适应的财务发展战略、资产管理相对滞后、重拨款轻收支管理、科研经费管理相对薄弱等;通过对以上问题的分析,提出了对策建议,即分阶段实施财务战略、强化国有资产管理、加强收支管理、提高办学效率、完善内部控制制度、建立一支高素质的会计队伍等。

This paper analyzes the main problems in financial management of colleges and umversmes of China, including lack of financial development strategy suitable to the development of colleges and universities, relative lagging of assets management relative lag, attaching more importance to fund appropriation while less to revenue and expenditure control and weakness in researching fund. Based on the analysis of the problems, countermeasures and suggestions are proposed, namely, implementing financial strategy by phases, enhancing state - owned asset management, strengthening revenue and expenditure control, improving the working efficiency, perfecting the internal control system and establishing a high quality accounting personnel.