地方高职院校院系二级财务管理探析

On College and Department Financial Management at Vocational Colleges

随着我国高等教育改革的逐步深化,高职院校办学规模急剧扩大,财务管理内涵日益丰富,原有的财务管理体制已经无法适应新的办学要求。建立院系二级财务制度,规范二级财务管理已迫在眉睫。本文从分析构建高职院校二级财务管理制度必要性入手,对现行高度集中的财务管理体制的弊端进行了分析,并提出了建立二级财务管理运行机制的基本思路。

With the gradual deepening reform of China＇s higher education,the scale of vocational colleges has expanded dramatically and the connotation of financial management has increasingly been richened,so that the original financial management system can not satisfy the new requirements of college administration.Establishing college and department financial systems and regularizing the two-level financial management is in urgent need.Based on the analysis of the necessity of constructing two-level financial management systems in vocational colleges,the paper analyzes the disadvantages of the current highly concentrated financial management system,putting forward the basic idea of establishing two-level financial management mechanism.