对高校财务管理的几点认识

Several points of View Concerning University's Financial Management

随着市场经济的发展,高校财务管理从核算型向管理型转化.建立以管理为突出特征的财务管理系统,完善预算编制,推行责任会计制度,是高校财务管理职能转化应采取的有效措施.

With the development of market-oriented economy, it has become a tendency that the university抯 financial management has to change its main duties from checking and accounting to management. Through establishing financial management system that take management as the most outstanding characters, perfecting budgeting system and setting up accountability system, the university will have a perfect framework and effective enforcing means to perform the duty-shifting of financial management.