建立企业式的高职院校财务管理模式的思考

On establishing enterprise-type financial management mode at higher vocational colleges

目前高职院校的财务管理由于领导理财观念落后,财务人员总体水平不高,内部控制缺失,只注重规模,不讲效益,导致高职院校财务状况失衡,直接影响着高职院校的健康发展。从学校的整体战略出发,建立企业财务管理模式的财务管理的目标与原则,引入权责发生制,加强内部控制,完善预算管理体系,建立财务信息化管理平台,减少和防范财务风险,有利于高职院校的健康发展。

At present, some problems existing at higher vocational colleges, such as backward financial concepts, relatively low level of overall financial personnel, insufficient internal control, and strengthening scale but not efficiency lead to the unbalance of financial condition, and have direct effect on the colleges＇ sound development. Starting from the overall strategy of the colleges, we should build the objective and principle of financial management based on enterprise financial management mode, introduee right-responsibility generation system, improve internal control, advance budget management system, establish the platform for financial informationization management, and reduce and prevent financial risks, so as to ensure the healthy development of the colleges.