关于构建高校校院两级财务管理体系的研究--以S大学为例

A Study of the Construction of Financial Management System in Colleges and Universities Based on Two-level Financial Management--a Case Study in S University

高等教育事业的蓬勃发展进一步推动了高校财务管理体制改革。校院两级财务管理体系不仅可以有效改善高校财务运行环境,长远看更能促进高校宏观调控与学院自主运行相结合,助力高校内涵式发展。通过对高校财务管理模式进行分析,以S大学为例,探讨构建校院两级财务管理体系的途径及构建过程中应该关注的问题,以促进高校内部财务治理水平提升。

The vigorous development of higher education has further promoted the deepening reform of financial management system in colleges and universities.The two-level financial management system can not only effectively improve the financial operation environment of colleges and universities,but also promote the combination of macrocontrol of universities and independent operation of two-level colleges in the long run,and help the connotative development of colleges and universities.Through a simple analysis of the financial management mode of colleges and universities,taking S university as an example,discussing the way to build the secondary financial management system of colleges and universities.The study will pay attention to the problems that may occur in the construction process so as to achieve the purpose of promoting the internal financial governance of colleges and universities.