现代大学制度下高校分级财务管理模式研究

A Research on the Classified Financial Management Mode of Universities under the Modern University System

随着我国高校的不断发展,高校财务管理水平需要进一步提升。在现代大学制度下对高校分级财务管理模式进行研究,分析高校财务管理的现状,提出构建基于现代大学制度的高校分级财务管理模式;利用现代计算机技术管理手段,分析和编制高校分级财务管理信息体系;将高校财务管理分为校、院、室(组)三级财务管理,并制定相应级别的财务运行机制,提高高校资金使用效益,防范资金使用风险。

With the continuous development of China's colleges and universities, the financial management levelneeds to be further promoted. Studying the classification mode of financial management under the modernuniversity system and analyzing the current situation of the financial management of colleges and universities, thepaper proposes to build a classified financial management mode under the modern university system. Byemploying the computer as modern management tool and establishing an information system of classifiedfinancial management, the paper thinks that the university financial affairs can be classified into three levelsaccording to the management mode, that is, the level of university, the level of school, and the level of department.Therefore it is necessary to develop a finance operation mechanism in accordance with the respective levels inorder to promote an effective use of the college funding and avert the risk of fund use.