试论高等学校财务管理与会计核算的关系

On the Relationship between Financial Management and Accounting Practice in Colleges and Universities

近年来,随着高等教育规模的快速扩张,高校资金的压力越来越大,学校财务在资金筹集、资金运用和资金分配中的作用也越来越大,但在学校的财务工作中仍然存在着重视会计核算,弱化财务管理的现象。本文分析了财务管理与会计核算之间的内在联系,并对二者之间的协调发展提出了建议。

Recently,with the rapid expansion of the scale of higher education,more and more financial pressure faces the colleges and universities so that the school finance plays more and more important roles in collection,utilization and allocation of fund.However,there still exists the phenomenon of overemphasizing on accounting practice and overlooking financial management in school financing.The author analyzes the inner relationship between financial management and accounting practice as well as advances suggestions on the coordinated development of the two.