摘要
随着高校办学规模的扩大,科学创新能力的增强,科研成果转化的趋多,使高校资金量增加、高校财务业务类型增多,这些都对高校财务管理提出更高的要求。分析高校目前采用的财务分散核算模式及其存在的问题,依据财务集约化管理理论提出了集约化管理的解决方案,为新形势下高校财务管理改革提供理论与方法支持。
With the amplification of the size of universities and colleges, the strengthening of scientific creative power, the increase of transformation of scientific research achievements have cause the growth of financing volume in universities and colleges with an in- crease of the business type of the financial affairs, which have induced a higher demand for financial management. This article analy- zes the current decentralized accounting model and its existing problems, and proposes a resolution according to the theory of financial intensification management in order to provide theoretical and methodological support for the financial management reform under the new situation.
出处
《长沙理工大学学报（社会科学版）》
2014年第1期96-98,118,共4页
Journal of Changsha University of Science and Technology：Social Science
关键词
高校
财务集约化
财务管理目标
universities and colleges~ financial intensification
financial management objective
