论高校“大财务观”

On Financial View of Universities in China

"大财务观"是现代高校财务管理的全新财务理念。在高校经费增加和监管力度加大的复杂环境中,财务理念也在动态变化。"大财务观"汲取了现代企业财务管理理论,融入了高校先进的财务观念,在财务思想认识、财务政策修订、财务业务开展等方面有了全新的改变。"大财务观"内容丰富,思想体系完整。研究和探讨高校"大财务观",对于进一步思考高校财务管理、规范各级财务活动、理顺各级财务关系利益、提高财务管理水平,都有积极的意义。

Financial view is a new financial concept in modern financial management in universities.Within the background of added funding and strengthened supervision,the financial concept also changes.Financial view has absorbed the theory of contemporary business finance management,has set the advanced financial concept into university finance management,and brings a new change in the financial idea,financial policies as well as financial business.Financial view is rich in content and complete in system.To study and explore the financial view of universities in China can have positive impact on further thoughts on the financial management,regulating all levels of financial management,straightening out the various financial interest,and improving financial management.