摘要
高校财务管理是高校各项管理的重要组成部分。针对我国高等院校目前财务管理中财务控制面临的主要问题,从建立全面的内部预算控制管理系统、建立费用绩效控制核算体系、建立财务风险防范体制等三个方面入手,指出建立高校全方位内部财务控制的方向,使高校能在完善现有财务管理工作的基础上,把有限的学校资金合理有效地分配到教学、科研、学校建设发展等各个方面,让高校的内部财务控制真正能适应高校新的发展环境变化及高校自身财务管理的实际要求。
The financial management is one important part in the Institutions of Higher Learning.In this paper,the main problems facing the financial management in institutions of Chinese higher learning are studied from the aspects of establishing the comprehensive internal budget control and management system,establishing the cost control accounting system and establishing financial risk prevention mechanism.The direction of a full range of internal financial control is pointed out in order that the university can distribute limited capital into efficient allocation of funds to the teaching,the research and construction and other development fields.
出处
《湖北工业大学学报》
2010年第3期87-89,103,共4页
Journal of Hubei University of Technology
关键词
高等院校
财务控制
控制方式
institutions of higher learning
the internal financial control
control mode
