摘要
高职院校教育科研事业的高质量发展离不开财务管理工作的支撑、助力和保障。随着职教改革的深入,高职教育的特色需要和现实需要对财务管理工作提出了新的要求。但是,高职院校普遍存在财务管理制度不健全、财务数智化水平不高、财会监督不到位、资金使用绩效管理不规范等问题。基于此,阐述了高职院校财务管理高质量发展的重要意义,分析了高职院校财务管理存在的问题,提出了高职院校财务管理高质量发展的策略。
The high-quality development of educational and research endeavors in higher vocational colleges relies significantly on the support,assistance,and assurance provided by financial management.As vocational education reforms progress,the distinctive needs of higher vocational education,both in terms of character and practical requirements,impose new demands on financial management practices.However,many higher vocational colleges face challenges such as inadequate financial management systems,low levels of financial intelligence,insufficient financial and accounting oversight,and non-standardized performance management of fund utilization.In light of these challenges,this paper elucidates the critical significance of the high-quality development of financial management in higher vocational colleges,analyzes existing problems in financial management and proposes strategies for achieving high-quality development in financial management within higher vocational colleges.
作者
许灿
刘玉
孙超
XU Can;LIU Yu;SUN Chao(Heze Home Economics College)
出处
《当代会计》
2023年第15期40-42,共3页
Contemporary Accounting
关键词
财务管理
高质量发展
高职院校
financial management
high-quality development
higher vocational colleges