摘要
高职院校二级学院经费综合管理体制改革,有利于促使二级学院牢固树立成本意识、竞争意识和责任意识,激发其办学的积极性和创造力,实现二级学院由"教学主体"向"准办学实体"的转变。为此,应以成本核算为切入点,采取创新决策机制、改革经费使用管理体制、改革分配管理制度、改革奖惩制度、明确二级学院经费综合管理的费用开支项目及范围等措施,扩大二级学院的办学自主权,促进二级学院更好地发展。
Expenditure integrated management system reform in secondary schools of higher vocational colleges can help secondary schools firmly establish the sense of cost, competition and responsibility, motivate the enthusi- asm and creativity of school -running, and transform secondary schools from ＂teaching subject＂ to ＂quasi -school -running entity＂. Therefore, we should take cost accounting as breakthrough point, adopt innovative decision - making mechanism, reform expenditure using management system, distribution management system, reward and penalties system, clear items and range of expenditure integrated management in secondary schools, expand their autonomy of school - running and promote the better development of secondary schools.
出处
《湖北职业技术学院学报》
2013年第4期24-26,43,共4页
Journal of Hubei Polytechnic Institute
关键词
二级学院
经费管理
体制
改革
secondary schools
expenditure management
system
reform
