摘要
职业院校要构建以现状为基础、以目标为导向、以预算为核心、以使用部门为单位、以绩效管理为中心的实训资产管理模式。具体实施要认清现状、建立标准;搭建平台、提高效率;全面预算、资财结合;加强控制、信息共享。
Vocational schools should construct a training assets management model based on the status quo,goal-oriented,budget-centered,use departments as a unit,performance management as a center.They should recognize the status quo,establish standards;build a platform to improve efficiency;comprehensive budget,assets and financial management combination;strengthen control,information sharing.
作者
李海涛
吴文瑜
LI Hai-tao;WU Wen-yu(Suzhou Tourism and Finance Branch,Jiangsu Union Technical Institute,Suzhou 215104,China;Education subcenter of Suzhou,Treasury Payment Center,Suzhou 215000,China)
出处
《黑龙江生态工程职业学院学报》
2020年第2期102-104,138,共4页
Journal of Heilongjiang Vocational Institute of Ecological Engineering
基金
江苏省第四期职业教育教学改革研究课题“基于‘校中企’平台的五年制高职会计实践教学体系研究”(YZB16)。
关键词
职业院校
实训资产
财务预算
管理模式
Vocational schools
The training assets
The budget
Management model
