摘要
当前高校会计核算模式无法满足管理需要,预算编制不完善、执行力弱,对贷款风险的重视程度不够,科学的还贷机制缺失,理财意识差、效益观念淡薄。为此,应从加强财务预算、成本管理、项目管理、资产管理、现金流量管理和管理会计入手,建立以风险控制和价值创造为目标的财务管理体系。
The current accounting modes at universities cannot meet the need for management. Their budget planning is far from being perfect and their practice is relatively weak.＇ In addition, they have paid less attention to the risk in home loan and lack the mechanism of loan payment. Further, their consciousness of financial management and benefit is not so strong. Accordingly, we should strengthen the budget planning and management of cost, projects, assets, cash flow and accounting. On this base, we can build a perfect system of financial management, which is aimed at controlling the risk and creating value.
出处
《内江师范学院学报》
2012年第3期104-107,共4页
Journal of Neijiang Normal University
关键词
风险控制
价值创造
高校
财务管理
risk control
value creation
universities
financial management
