“双高”建设背景下高职院校分级财务管理对策研究

Countermeasures for Hierarchical Financial Management in Higher Vocational Schools under the Background of Constructing“Double-High”Schools

"双高"建设是新形势下我国高职教育创新发展的改革实践,治理水平先进是中国特色高水平高职院校建设内涵的基石。如何完善高职院校的治理体系,理清新型的学校与院系分级财务管理关系将成为治理体系改革的关键。通过分析高职院校分级管理的现状和存在的问题,发现只有构建统筹与分级相统一的管理会计体系,建立以绩效为导向的预算分配模式,建立强有力的分级财务管理内控制度,加强分级管理财务人才队伍建设,才能建立和完善适应"双高"背景下高职院校的分级财务管理新模式。

The scheme to construct"Double-High"schools(the Scheme to construct high-level higher vocational schools and high-level majors with Chinese characteristics) is a reform practice on innovative development of higher vocational education in our country under the new situation and advanced governance level is the connotative footstone for construction of high-level higher vocational schools with Chinese characteristics. A new type of financial management relations between schools and their faculties will become a pivotal issue in the governance systems in higher vocational schools in terms of reform, elevation and consummation. Through analysis on the current status of and the problems existing in the hierarchical management of higher vocational schools, this article has found out that the new model of hierarchical financial management of higher vocational schools which can adapt to the background of implementing the"Double-High"scheme can be established and completed only by constructing a managerial accounting system which unifies overall planning with hierarchical management,establishing performance-oriented budget allocation models, setting up forceful internal control systems for and strengthening construction of talents teams of hierarchical financial management.