新形势下加强与改进高校资金管理工作的思考

Thoughts of Strengthening and Improving The Funds Management in Colleges and Universities Under New Situations

随着高校面向社会自主办学的办学体制改革逐步深入,高校由单一的财政拨款转为多渠道筹资的办学模式,资金来源多样化使高校资金管理的外部环境和内部条件正在发生根本性的变化。新形势下财务管理目标的改变以及高等学校会计制度改革都对高校资金管理工作提出了更高的要求。如何在新形势下充分发挥资金管理中"理"的功能,促进资金使用效益的体现,尽快使资金管理工作由传统的收支管理上升至资金运作的层面对提高高校财务管理水平具有重要的意义。从现有高校资金管理中存在的问题入手,重点探讨了新形势下加强高校资金管理工作的思路与策略。

With the development of the system of colleges＂ independent rights of running school gradually going into depth, Colleges and universities fund--raising channels have changed from single financial allocation into multi--channel school--running mode. The multiple sources of funds lead to the fundamental changes in both external sources and inter- nal conditions. Under the new situation, the changing of financial management objects and the reforming of accounting system of colleges and universities imposed a higher request in fund management. In the new situation it has important significant on how to give full play to the function of the funds management, increase the efficiency in the use of funds and make the funds management change from traditional revenue and expenditure management into fund application level. This paper started from the problems existing in the colleges and universities fund management, focused on the thoughts and tactics about strengthening colleges and universities fund management in the new situations.