新会计制度下财务管理模式探讨

《新会计准则》的颁布,不仅对企业的会计财务活动提出了新的要求,也对高校的财务管理工作提出了新的思路。本文以此为背景,分析了新会计制度的实行对高校财务管理工作带来的新变化、新要求,并分析了当前我国高校财务管理模式的特点和分类,阐述了现行的财务管理模式所存在的弊端和问题,发掘了现行高校财务管理模式与新会计制度的要求不相符合的因素,且在此基础上提出应该构建三维一体的分级财务管理模式,充分调动各方的积极性,实现资源的有效配置,提高高校的会计信息质量。

The promulgation of New Accounting Standards raised new requirements for enterprise financial activities and also a new thought of financial management for colleges. Based on this, this paper analyzed new changes and requirements of the college financial management after the implementation of the standards, as well as characteristics and classifications of current college financial management modes in our country, elaborated the shortcomings and problems of the current financial management mode, and explored the factors that current financial management mode in colleges doesn＇ t tally with the requirements of the new accounting system. Therefore, this paper proposed that we should construct the three- in- one hierarchical financial management mode and fully mobilize the enthusiasms of all parties as to achieve the efficient allocation of resources and im- prove the quality of accounting information of colleges.