上海海洋大学深化财务管理改革的探索与实践

The Exploration and Practice of Furthering Reform of Finance Management in Shanghai Ocean University

回顾了过去10年,上海海洋大学在财务管理改革方面的一些主要做法:为提高办学效益,优化人员结构,积极推进人员经费分配制度改革;适应本世纪初上海特点、稳定学校师资队伍,学校及时推出了教师住房货币化改革,以较少的代价取得了非常明显的效益;适应公共财政要求的支出分类管理办法,积极推进校内部门预算制度,制定了具有该校特色的预算管理制度和经费分类管理办法,为合理安排学校经费起到了一定的指导作用;积极推进财务管理信息化等等。简要介绍了这些做法的背景及设计时的思考及执行后的效果,以期获得同行点评与指正。

In the past 10 years, Shanghai Ocean University has mainly taken some measures in the reformation of finance management. Our aim is to enhance efficiency of running the university, optimize the structure of the staff and actively promote the reformation of the expenditure distribution system among the staff. In order to adapt to the features of Shanghai of the beginning of the new century, stabilize the teaching staff, our university introduced timely the reformation of housing monetary system for teachers, we achieved very remarkable efficiency with relatively low cost. In order to meet the requirement of expenditure classified management suitable for public finance and actively promote the department budget system within the university, we set up the budget administration system and ways of expenditure classified administration which are characterized with the feature of our university, all these have some instructional function for the reasonable arrangement of the university expenditure. Also we actively promoted the informationizing of finance management. In this paper, I briefly introduce the background of such practices, the reflection of the designing and the effect after implementation, hoping that I can get the comment and criticism from experts of the same occupation.