摘要
从高校实行二级财务管理的必要性和目前高校二级财务管理存在的问题入手,提出分别建立校院二级财务管理制度,合理制定二级学院经费划拨办法,精确编制并执行校院二级财务预算,分步制订二级财务管理的绩效考核指标,逐步完善内部监督和审计制度对策。
The essay considers the necessities and issues in improving the college-level financial management. It suggests taking such measures as setting up two-level fiscal systems, allocating methods, accurate budget, performance assessment system, and improving autonomous supervising and auditing mechanisms.
出处
《宁波大学学报（教育科学版）》
2009年第2期75-77,共3页
Journal of Ningbo University(Educational Science Edition)
关键词
高校
二级财务管理
必要性
问题
对策
colleges and universities
college-level financial management
necessities
issues
countermeasures
