高校二级单位财务管理存在问题及对策的研究

Research on the Problems and Countermeasures of the Financial Management of the Secondary Units in Colleges and Universities

目前,我国许多高校建立并实施了"统一领导,分级管理"的财务管理体制,这种财务管理体制给予了二级单位一定的经济自主权,调动了二级单位的积极性,为学校创收增收做出了巨大贡献。然而,在实际工作中,由于财务制度不健全、缺乏科学有效管理、内部控制监督不到位,导致高校二级财务管理工作存在不同程度的问题。本文对高校二级财务管理工作现状及存在的具体问题进行了分析,并提出了解决措施,其目的是促使高校进一步完善二级财务管理工作,提高财务管理工作水平,确保高校财务管理工作健康发展。

At present, many colleges and universities in China have established and implemented the financial management system based on the spirit of "unified leadership, hierarchical management". This financial management system gives the secondary units a certain level of economic autonomy, and mobilizes the enthusiasm of the secondary units and has made a great contribution for increasing school income. However, in the actual work, due to the financial system is not perfect, the lack of scientific and effective management, and the internal control supervision is not in place, which leads to secondary financial management of colleges and universities different degrees of problems. This paper analyzes the current situation and existing problems of the secondary financial management in colleges and universities, and puts forward some measures to solve the problem. The purpose is to promote the further improvement of secondary financial management, and improve the level of financial management to ensure the healthy development of financial management in colleges and universities.