建立高校二级财务管理运行机制的思考

Thoughts on Establishing the Secondary Financial Management Mechanism in Colleges and Universities

随着我国高等教育改革的逐步深化,高校办学规模急剧扩大,财务管理内涵日益丰富,高校原有的财务管理体制已经无法适应新的办学要求,建立高校二级财务制度,规范二级财务管理已迫在眉睫。本文从分析构建高校二级财务管理制度必要性入手,提出了建立高校二级财务管理运行机制的思路,并对二级财务管理的绩效评价指标进行了简单设计。

Along with gradual further reforming of higher education, rapid expanding of the scale of education, and getting enrichment in connotation of financial management in colleges and universities in china, the original financial management system may not be able to adapt to the new education requirements, so it is really urgent for us to establish the secondary financial systetn and create specification for the secondary financial management in colleges and universities. This paper starts with analysis of the necesity of establishing the financial management system in colleges and universities, proposes some thoughts about establishing the secondary financial management mechanisms, and carries out some simple design on performance evaluation of the secondary financial management.