试论高职院校二级财务管理体系的构建

Analysis of Establishing a Sub-level Financial Management System in Higher Vocational Colleges

针对目前高职院校财务管理的现状,尤其是采用二级财务管理制度的高职院校在财务管理中出现的问题,分析了在办学规模日趋稳定和经费支出不断增加的情况下,构建高职院校二级财务管理体制的必要性,并就进一步完善二级财务管理体系提出了一些设想和建议。

This paper analyzes the necessities of establishing a sub-level financial management system under the circumstances where scale of running college comes increasingly closer to steadiness and also expenditures are constantly rising. The paper puts forward the necessity of establishing a sub-level financial management system, as well as some assumpations and suggestions of improving sub-level financial management system.