摘要
二级管理在高职院校已有多年实践,但成效利弊众说纷纭,为实施更有利于高职院校新阶段发展的二级管理机制,从建立安全规范、监督到位、效益最佳、服务高效、科学有效的财务运行机制的重要性、迫切性出发,根据财务运行机制的特性、内容和功能,在办学经费筹措、经费分配、预算管理、财务监督和审计、实行总会计师制、绩效评价、财务信息公开、服务与培训等财务运行机制的八个方面进行了探索,提出思路和方法。
The two-level financial management system has been practiced in higher vocational institutions for years, and there is a hot discussion on the advantage and disadvantage of this system recently. To cater for the development of the higher vocational education, the paper suggests that improvement should be made on money raising, allocation of outlay, budget management, financial supervision, auditing and accounting system, performance evaluation system, disclosure mechanism and service and training policy.
出处
《武汉职业技术学院学报》
2011年第4期29-31,共3页
Journal of Wuhan Polytechnic
关键词
高职院校
二级管理
财务运行机制
higher vocational institutions
two-level management
financial operation mechanism
