高校财务管理体制创新——基于建立校、院(系)两级预算体系角度的研究

The innovation of financial management system in Colleges and Universities——Research Based on College,Department two-grade budget system

分析我国现行高校两级财务管理体制存在的弊端,主要包括预算编制不科学、行政过度干预、缺乏科学激励和监管三个方面,提出高校两级财务管理体制创新的思路,针对建立院校两级预算体系提出了具体措施建议:调整校院预算编制流程,改进预算编制方法,赋予院系更大的资金所有权,提升院系财务人员的财务管理水平及配套科学的考核机制。

The author analyzed the disadvantages of current university two-level financial management system, including the unscientific budget establishment, excessive administrative intervention and lack of incentive and supervision, proposed an innovation of financial management system, put forward some concrete measures for suggestions ： adjust budget process, improve the budget method, give the department reater capital ownership, enhance the level of financial management and scientific evaluation mechanism.