摘要
高校的财务管理涉及到学校的教学、科研、后勤等各个环节,财务管理的作用是其他任何管理不可替代的。目前,高校财务管理无论在观念上、管理上还是人员素质上仍存在很多不适应,财务管理状况不容乐观,高等院校在财务管理和核算方面出现诸多漏洞与弊端。因此,转变观念,加强预算管理和固定资产管理,健全财务内控制度,对提高高校财务管理水平意义重大。
Financial management of University＇s involves each link of the school teaching, the scientific research, the rear service and so on. The function of financial management is irreplaceable by any other sorts of managements. At present, there are still a lot of unsuitabilities in universities financial management caused either by the idea, by the way of management or by the personnel quality. As a result, the condition of financial management is not quite optimistic. The lag in financial management and accounts of universities gives the rise to loopholes and the malpractice. Therefore, it is very essential for improvement of financial management level to transform our views, enforce the budget management and the management of fixed assets, and to perfect the inner financial control systems.
出处
《经济与管理》
2006年第9期88-91,共4页
Economy and Management
基金
2005年河北省教育厅人文社会科学研究计划项目(课题编号:S050224)
关键词
高校
财务管理
问题
对策
university
financial management
problem
strategy
