高校财务管理的现状及对策研究

A Study of the Status Quo of Financial Management at the Tertiary Institutions and Related Countermeasures

就当前高校财务管理存在的制度缺陷、财务运行机制不健全、人员素质情况、资产账实不符、以及财务管理面临新挑战等方面对高校财务管理的现状和问题进行了分析。提出了加强和提高高校财务管理的对策,即:树立新的财务管理观念、健全财务管理体制、加强财务风险管理、提高财务人员的综合素质、实行总会计师制度、防止国有资产流失等。

The paper analyzes the status quo and problems of the current financial management at the tertiary institutions in terms of the defects in the financial management system, the imperfection of financial management mechanism, the quality of the staff, the inconsistent account of assets and the challenges that the financial management faces at the tertiary institutions. Accordingly, the paper presents some countermeasures to strength- en and improve the financial management at the tertiary institutions from the following perspectives： to build up a new concept of financial management, to establish sound financial management system, strengthen financial risk management, to improve the overall quality of the financial staff, to practice a general accounting system and to prevent the loss of state assets and so on.