摘要
随着高职院校办学规模的扩大,学校财务管理处在复杂多变的内外环境中,一级财务管理已无法适应新的办学要求,财务管理模式的改革已迫在眉睫。本文从高职院校自身改革发展的需要等方面入手,分析高职院校实行二级财务管理的必要性,并对二级财务管理的主要内容进行了较为详细的探讨。
With the fast development of the vocational technology education, the finacial management has been in a very complicated in-and-out situation. One level management can not meet the need of the new tendency, so it is very necessary to do some reformation. In this essay, the author analysed the growth of the vocational education and the necessity to carry out the two-levels finacial management, and gave a detail discussion about the main content of the two-levels finacial management.
出处
《宁波职业技术学院学报》
2009年第3期90-92,共3页
Journal of Ningbo Polytechnic
关键词
高职院校
二级财务管理
必要性
内容
higher vocational college
secondary financial management
necessity
content