摘要
高等教育体制的改革为高校带来了发展机遇,但高校在财务管理中出现了对财务管理重要性认识不足、预算编制不完善等问题,可通过健全和完善财务管理体制、建立预算约束机制等措施,促进高校财务状况可持续发展。
The reform of higher education system has brought in the development for higher institutions,but there appeared many problems in financial management,such as lack of understanding the importance of financial management,and the budget in not very well-established mechanism,etc.The author analyzes the above problems and makes some solutions to them.
出处
《广西职业技术学院学报》
2010年第2期76-78,共3页
Journal of Guangxi Vocational and Technical College
关键词
高校
财务管理
建立预算
higher institutions financial management budget construction