高职院校二级财务管理存在的问题及对策

Problems Existed in the Second Level Financial Management of Higher Vocational Schools and the Countermeasures

许多高职院校已开始实施学校、院系二级财务管理模式,该管理模式具有分权分工、责任中心细化、高效等特点,但现实中很多学校存在二级财务管理制度不健全,支出真实性差,财务预算编制和管理不够科学等问题。加强高职院校二级财务管理,要提高思想认识,逐步完善二级财务管理体制,科学制定二级院系经费划拨办法,建立和健全财务考核评价、监控制度和审计制度。

Nowadays,many higher vocational schools have carried out the second level financial management model of school and college（department）.The model has the characteristics of power and work division,clarification of responsibilities and high efficiency.However,the work of two level financial management confronts with various problems in practice,such as the management system isn＇t optimal,the authenticity of expenditure is bad,the financial budget and management isn＇t scientific,etc.Therefore,in order to strengthen the two level financial management system,higher vocational schools must enhance ideological thinking,gradually optimize the two level financial management system,formulate scientific fund transfer method,and build and optimize financial evaluation system and audit system.