基于新旧会计制度交替下的地方高校财务运行机制弊端及应对策略

Disadvantage and Countermeasures of Financial Operation Mechanism in Local Colleges and Universities based on New and Old Accounting system

随着国家教育体制改革的不断深化,政府会计制度的新近出台,给普通高校进一步实行党委领导下的校长负责制提供了更加广阔的发展空间;地方高校借助财力的不断增加,财权、事权等管理权限顺势放大,逐步成为普通高校发展中的新生力量,但与此同时,地方高校基于高校会计制度与即将施行的政府会计制度交替过程中出现的一系列财务运行机制的弊端日益凸现,迫切需要针对新形势作出相应对策的调整,以保证财务运行机制的有效健全。

With the deepening of the reform of the national education system and the recent introduction of the government accounting system,it provides a broader development space for colleges and universities to further implement the president responsibility system under the leadership of the Party committee.With the aid of the increasing financial resources,the local colleges and universities have enlarged the management authority such as financial power and administrative power,and gradually become the new force in the development of ordinary colleges and universities.However,at the same time,the drawbacks of a series of financial operating mechanisms in the process of the alternation between the accounting system of local colleges and universities and the government accounting system that is about to be implemented are becoming increasingly prominent.Therefore,it is urgent to adjust the corresponding countermeasures in view of the new situation so as to ensure the effective and sound financial operation mechanism.