高校实行二级财务管理的问题与对策

On the Problem of Financial Management and Accounting Checking System in the Subordinate Units and It＇s Countermeasures

随着我国高等教育的快速发展，通过多渠道筹措的教育经费也随着高校办学规模的不断扩大而迅速增加，高校二级学院的财务管理出现了内部控制制度和程序不完善，监督机制不健全，学校一级财务对二级学院缺乏行之有效的管理等一些新问题。针对这些问题，本文的相应对策是：要明确责、权、利为核心的校、院二级财务管理体制；要根据运作过程的实际情况不断完善二级管理制度；学校要加强对二级学院财务工作的指导帮助和监督。

With the rapid development of higher education in China, the education fund financed through multi -channels has increased rapidly. Some new problems came into sight, such as imperfect internal control sys- tems and procedures, inadequate monitoring mechanism and lack of effective management of accounting system in the subordinate colleges. To solve these problems, it is necessary to establish a two -level Financial Management System based on responsibility, right and benefit; to improve the system according to the real situation of operation;to strengthen the guidance and supervision of financial management of the subordinate college.