我国高校财务管理问题及对策浅论

A Brief Analysis on the Problems and Suggestions to Financial Management of Chinese Colleges and Universities

我国高等教育内涵式发展模式的推进,新《高等学校财务制度》和《高等学校会计制度》的实施,促使高校财务管理工作重心由"核算型"和"事务型"向"管理型"和"决策性"转变。本文针对新环境和新要求下高校财务管理方面的问题进行分析,运用管理会计和内部控制的方法,对改进高校财务管理的途径和措施进行探讨。

Along with the ongoing of the connotative development model of Chinese higher education, as well as the implementation of the new ＂Financial Regulations in Institutions of Higher Education＂ and ＂Accounting Regulations in Institutions of Higher Education＂, the focus of financial management in colleges and universities is impelled to transform from ＂accounting type＂ and ＂transactional type＂ to ＂management accounting type＂ and ＂decision-making type＂. This paper analyzes problems of financial management in colleges and universities in the new environment and under new requirements. Methods of management accounting and internal？ control are applied and approaches to improve the financial management in colleges and universities are discussed.