摘要
财务管理评价体系可为高职院校适应新制度、提升资金使用效率提供帮助。基于构建导向和构建原则,从财务安全管理、资金收益管理、内控效率管理、财务效率管理等四个方面构建高职院校财务管理评价体系,探讨高职院校资源和资金合理配置与有效利用对策。
The financial management evaluation system can provide help for higher vocational colleges to adapt to the new system and improve the efficiency of the use of funds.Based on the construction guidance and construction principle,the financial management evaluation system of higher vocational colleges is constructed from four aspects:financial security management,capital income management,internal control efficiency management and financial efficiency management,and the reasonable allocation and effective utilization countermeasures of resources and funds in higher vocational colleges are discussed.
作者
梁美芳
马丹洁
陈卓
LIANG Mei-fang;MA Dan-jie;CHEN Zhuo(Nanjing City Vocational College,Nanjing 211200,Jiangsu)
出处
《南京广播电视大学学报》
2020年第3期60-63,共4页
Journal of Nanjing Radio & TV University
基金
江苏高校哲学社会科学研究项目“高职院校财务服务创新体系构建研究”(2018SJZT46)
南京城市职业学院校级科研项目“高职院校财务监管职能与服务职能构建探析”(KY201807)。
关键词
财务管理
评价体系
高职院校
financial management
evaluation system
higher vocational colleges
