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论高校财务管理存在的问题与对策 被引量:2

On the Countermeasures and Existent Problems in the University Financial Management
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摘要 随着教育体制改革以及高校管理体制改革的逐步深入,高校已成为自我约束、自我发展的独立法人,高校依法多渠道筹集经费的格局已经形成。高校财务管理获得了更大的自由,财务管理的内涵也日益丰富。由于政府管理权力下放,且高校的许多财务管理理念和手段明显不能适应当前财政改革和高校财务工作的要求,产生了许多新的亟待解决的问题。因此,我们必须明确高校财务工作的重要地位,使高校财务工作适应新时期的要求。 With the reform of the educational system as well as the management system of universities in a deep - going way progressively, universities have become self - restraint, self- management and independent legal person, which has formed multi - channel fund - raising patterns in accordance with the law. In this way, the financial management of universities has obtained greater freedom, and also the connotation of financial management has become more enriched. Since the government decentralization and many financial management concepts and means of the universities can not meet the current fiscal reform and financial re- quirements of universities, which have had a lot of new problems demanding prompt solution. Therefore, we must make clear the important status of university financial work, making which meet the financial requirement of the new era.
作者 杨冲
出处 《攀枝花学院学报》 2009年第2期54-57,共4页 Journal of Panzhihua University
关键词 高校 财务管理 问题 university financial management problems countermeasure
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