关于高校财务管理发展趋势的思考

Reflections on the Developmental Trend in Financial Management in Colleges

高等学校转化为自主办学的法人实体后,财务管理应转变观念,努力适应市场经济发展需要;要以人为本,全方位调动教职工的积极性;要应用管理会计理论和方法进行财务管理,并进一步向信息化管理发展。

After the higher-education institutions were transformed into autonomous legal entities, the ideas about financial management in colleges should change to adapt to the needs of the market economy. All the financial activities in colleges should be oriented to the needs of its staff so as to mobilize their initiatives. The financial activities should be conducted according to managerial accounting theories and methods and aim at informationization. 