中美高校财务工作的比较与分析

A comparison between and analysis of financial affairs in institutions of higher learning of China and U.S.

高校财务工作主要包括办学经费的筹集与管理。通过对中美高校的经费筹集及其构成比较 ,提出我国高校的经费筹集仍应以国家投资为主体并需加大投资力度 ,多渠道筹集仍需协调发展的具体办法。通过高校财务管理工作中的资金预算管理模式、财务管理模式的比较 ,提出改革我国高校资金预算及管理的办法与措施。通过高校财务管理的效益比较 ,提出精干队伍、扩大规模 。

Financial affairs in institutions of higher learning cover a series of activties which centre on school-running fund. They mainly include the collection and financial management of the fund. Through the comparison of fund collection and its structure between Chinese and American institutions of higher learning ,some concrete methods are put forward, ie, fund collection in Chinese institutions of higher learning should mainly rely on the government's investment,more investment should be made and also the fund should be collected through multi channels. With the comparison of fund budget management and financial management pqtterns in the financial affairs of institutions of higher learnig, methods and measures of reforming fund budget and management in China are put forward as well. Also, with the comparison of financial manage-ment benefits in institutions of higher learning, the article comes up with the feasibility of reducing the number of the working staff to the best degree,enlarging the scale and improving the financial management benefits.