关于加强高校财务管理机制改革的探讨

Discussing on Reinforcing of the Reform of Financial Management Mechanism in Colleges

高校财务制度建设是高校财务管理的一个重要的基础性的工作,因而,只有建立健全了财务制度,才能规范高校的财务行为。通过对财务制度的内涵与外延、财务制度的建立,以及实行国库集中支付的意义和改革方向等问题的探讨,对怎样进一步改革高校财务制度建设进行了深入的思考。

The construction of financial system in colleges is the important basic work in financial management in colleges. Therefore, only by establishing complete financial system can regulate financial behavior in colleges. This paper discusses on the connotation and extension of financial system, the establishment of financial system, and the meaning of implementing treasury centralized paying system and reforming direction. It makes a deep thought on how to reform the construction of financial system in colleges.