高职院校二级财务管理有效模式的探讨

Discussion on Effective Mode of Two-level Financial Management in Higher Vocational Colleges

随着高等教育体制改革和高职院校内涵建设的不断深入,高职院校实行校院(系)二级管理是提升管理水平的必然趋势,如何在校院(系)二级管理体制下实施有效的财务管理是目前高职学院探索的重要问题。文章从财务管理体制、组织架构、经费划拨方式和二级预算管理、内部控制、绩效考评五个方面阐述了如何构建有效的二级财务管理模式,全方位地保证高职院校财务管理目标的实现。

Along with the higher education system reform and the deepening of the connotation construction, two--level financial management is the inevitable trend to enhance the management level. How to carry out the two--level financial manage ment ef- fectively under the two level management system is an important problem in higher vocational colleges. From five aspects,the fi- nancial management system, organizational structure, funding allocation and two--level of budget management, internal control, this paper expounds how to construct two--level finance management mode effectively to achieve a full range of assurance in higher vocational colleges＇ financial management objectives.