分类管理背景下民办高等职业院校财务治理体系的构建

Construction of financial governance system of private vocational colleges under classified management background

在民办教育新法新政出台之后,民办高等职业院校财务治理成为分类管理的重点和难点,分类管理对民办高等职业院校财务治理体系带来深刻的影响和变化。为此民办高等职业院校财务治理体系调整应采取坚持客观公正原则;坚持内外协同原则;遵循教育公益属性;落地差异化调整等策略。非营利性民办高等职业院校与营利性民办高等职业院校所获得的财政扶持方式不同,学校产权等方面也有所差异,为此分类管理背景下提高民办高等职业院校财务治理体系构建的规范、有效化路径应从转变思想观念、认识到重构民办高等职业院校财务治理体系重要性;充分发挥民办高等职业院校财务治理自主权;健全政府财政扶持制度;完善社会财政监管机制等方面采取举措,以实现为当前分类管理背景下民办高等职业院校财务治理体系的构建提供行之有效建议。

After the introduction of new laws and new policies for private education, financial governance of private vocational colleges has become the focus and difficulty of classified management, which brings profound impact and changes to the financial governance system of private higher vocational institutions. Therefore, the financial governance system adjustment of private vocational colleges should adhere to the objective and just principle;Adhere to the principle of internal and external coordination;Follow the educational public welfare attribute;Landing differentiation adjustment and other strategies. Non-profit private higher vocational colleges and for-profit private higher vocational education to obtain financial support in a different way, aspects and so on school property is different, therefore to improve private higher vocational colleges under the background of classified management the specification, the effective approach to construct the financial management system should change ideas, reconstruct the private higher vocational colleges and universities financial management system realize importance;Give full play to the autonomy of financial management of private vocational colleges;Improve the government financial support system;Measures should be taken to improve the social financial supervision mechanism in order to provide effective suggestions for the construction of financial governance system of private vocational colleges under the current classified management background.