摘要
高校的财务管理涉及到学校的教学、科研、后勤等各个环节,在观念上、管理上还是人员素质上仍存在很多不适应,在财务管理和核算方面出现诸多漏洞与弊端。因此,转变观念,加强预算管理和固定资产管理,健全财务内控制度,对提高高校财务管理水平意义重大。
College financial management involves the school teaching,scientific research,and logistics, and so on.At present,the financial management of colleges and universities is inadaptation in perception, management and personnel quality.Colleges and universities in financial management and accounting aspects appear many loopholes and drawbacks.Therefore,changing ideas,enhancing budget management and fixed assets management,improving the financial internal control system are of great significance to improve the level of financial management of colleges and universities.
出处
《河北能源职业技术学院学报》
2011年第1期53-54,59,共3页
Journal of Hebei Energy College of Vocation and Technology
关键词
高校
财务管理
预算
固定资产
colleges
financial management
budget
fixed assets