高校财务管理现状与改进措施的探讨

Discussion on university financial control present situation and improvement measure

随着国家对高校的投入不断增加,高校的规模不断扩大。然而,高校财务管理远远跟不上高校的发展速度,高校财务管理普遍存在财务预算执行不到位,会计核算效率低下,财务风险控制能力低等突出问题。应提高会计核算质量、落实预算绩效考核、建立高校债务风险管控机制、加强财务审计。

Along with investment to university Increases by the country, university＆#39;s scale expands unceasingly. However, the university financial control cannot follow the university the development speed, the university financial control universal existence finance budget implementation not to arrive by far, the accounting efficiency is low, financial risk control low status prominent question. It’s time to improve the accounting quality, the realization budget achievements inspection. The establishment university debt risk controls the mechanism, and the enhancement finance audit.