体育院校财务管理科学化探索研究——以北京体育大学财务管理为例

Research on Scientific Finance Management of Sport Institutions——Take the Finance Management of Beijing Sport University as Example

2003年北京体育大学校庆50周年以来,学校面貌发生了根本性的变化,教学、科研、训练投入大幅增加,场馆规模与数量改善明显,教学设施更加先进完备,教职工的收入整体提高。这些变化一方面反映了学校的财力投放的快速增长,另一方面也为学校财务管理提出了新课题。几年来,我校筹集了数十亿的资金用于学校建设和发展,并在账面上有一定的资金积累,如何合理使用以提升资金使用效率是奠定学校后续发展的财务管理问题,科学合理利用各类资金服务于学校的建设与发展,是财务管理科学化问题的关键,也是推进我校"三结合"建设的根本所在。

Since 50th Anniversary of Beijing Sport University in 2003,the university is under-going significant changes.The input in the teaching,scientific research and training is greatly increased.The scale and quantity of the training fields and halls is significantly improved.The teaching facilities are better equipped.The income of teaching faculty is increased.These changes reflect the rapid development of the finance input of the university while they also provide new issues to the finance management.In recent years,the university is pooling billions for development and there is still some reserve in the account.How to properly and efficiently use the fund is the issue of the finance management for the further development of the university.Proper utilizing all kinds of fund is the critical issue in the scientific finance management and the fundamental for promoting the concerted development of teaching,scientific research and training.