摘要
我国高校财务管理在领导体制、运行机制、保障机制等方面存在突出的问题。具体表现为:观念落后、预算管理不科学;体制不畅通、人员素质偏低;决策体制和监管机制不完善;考核机制不完善、奖惩机制不健全。必须对我国高校财务管理体制、领导及决策体制、财务运行机制、内部财务保障机制几方面进行优化,才能提高我国高校财务管理水平。
Prominent questions exist in our country financial management system of colleges and universities,such as Leadership system,operational mechanism,safeguard mechanism.They show in： idea backwardness,the budget management are unscientific,the system is not unimpeded,the personnel quality is low,the policy-making system and the supervisory mechanism are imperfect,the inspection mechanism is imperfect,the rewards and punishment mechanism is not perfect.Our country financial management system of colleges and universities,the leadership and the policy-making system,finance operational mechanism,internal finance safeguard mechanism must be optimized in order to improve our country financial management level of colleges and universities.
出处
《湖南人文科技学院学报》
2010年第6期32-35,共4页
Journal of Hunan University of Humanities,Science and Technology
关键词
高等院校
财务管理
资产配置
institutions of higher learning
financial management
property disposition
