摘要
随着高校办学规模的扩大,高校资金结构由过去的国家财政拨款为主,转为由财政拨款、事业收费(包括研发费用)和银行贷款为主的多元结构。在这样的背景下,高校面临着巨大的财务风险。对于外部的监管机构应采取相应措施,改革高校财务管理体系和核算制度,完善高校会计核算方法,通过社会机构进行审计和评价高校的财务和经济活动;高校内部财务管理人员也应转变理财观念,加强预算管理,特别是提高预算执行力度,改进高校财务报告体系。
With the expansion of the scale of running of the higher institutions, its capital structure has changed a lot： In the past, the institutions of higher education mainly depended on the government＇ s appropriating money. While at present it relies on such plural systems as financial appropriating money, operating expenses （including fees of developing science and research）, and bank loans, etc. In this case, the institutions of high education face great financial risks.
出处
《吉林师范大学学报（人文社会科学版）》
2007年第3期29-31,共3页
Journal Of Jilin Normal University:Humanities & Social Science Edition
关键词
高校财务管理
财务风险
创新
financial management in institutions of higher education
financial risk
creation
