高校财务管理工作科学化问题研究

On Scientific Financial Management in Colleges and Universities

解决高校财务管理出现的新问题,提高高校财务管理工作的科学化水平,其途径是:构建大财务管理理念及方法,通过运用科学发展观,统领高校财务工作;加大教育投入,提供经费保障;规范管理行为,提高管理水平;建立健全经济责任制,规范运作机制;建立绩效评价制度,提高资金使用效益;健全内部会计制度,加强会计基础规范;加强风险保障,优化财务管理;严肃财经纪律,强化会计监督;注重勤俭办学,推进节约型校园建设;提高财会人员的专业水平,确保财务管理质量。

In order to solve the problems of financial management in colleges and universities and improve the management scientifically, this paper puts forward 10 points： to construct a new concept of overall financial management, adopt new management methods, and to guide financial work with the Scientific Outlook on De-velopment; to increase investment in education and guarantee funds supply; to standardize management prac-tices and improve management level; to establish and improve financial responsibility system and standardize operation mechanism; to establish a performance evaluation system and enhance capital efficiency; to improve internal accounting system and strengthen basic accounting standards; to reinforce risk assurance and optimize financial management; to enforce financial disciplines and tighten accounting supervision; to encourage thrift and construct a resources-efficient campus; to improve professional level of accounting staff and ensure finan-cial management quality.