新形势下如何加强高校财务管理

How to Strengthen Control over University Financial Management under New Situations

随着我国社会主义市场经济体制的进一步完善、教育管理体制改革的不断深入，高校逐步从过去依靠国家财政拔款办学转向以国家拔款为主、多渠道筹措教育经费的方向发展。为适应这一形势的变化，高校应进一步转变观念加强财务管理，具体措施有：实行“一级核算，二级管理”的财务管理体制；实现财务管理工作职能和重点的转移；发挥校内结算中心的聚资、监督作用；加强校办产业的财务管理；

With the further accomplishment of socialist market economy, reform of educational management system is deepening. Higher education has changed its way of collecting fare to run the school from its past sole reliance on state educational funds to various channels which still take state funds as its chief resouree. To adjust to the new situation, colleges should further change ideas and strengthen financial administration by adopting to 'first-level check up, second-level management 'system, fulfilling the transfer of financial administrative functions and focal points, bringing into play the accumulative and supervisory functions of the school checking-up centre, reinforcing financial control over school-run business and the construction of financial group.