摘要
高校实行校院二级财务管理,当务之急是要建立以绩效为导向的校院二级管理机制。通过明确校院二级财务权限、完善二级经费核拨方式、建立财务绩效评价体系、增强财务服务职能、健全二级学院自我约束机制和监督机制等,提升二级财务管理水平。
At present, universities have began to attach much importance to the promotion of education quality and efficiency, as well as the innovation of internal management mechanism. The two-level management mechanism is becoming more prevailing among universities in China. Taking the current practical condition of the two-level financial management mechanism into consideration , this article put forward that it is a key priority to set up a two-level financial management mechanism in universities on the basis of performance orientation. It also made some preliminary discussion and thinking about how to strengthen the two-level financial management.
出处
《浙江万里学院学报》
2015年第3期84-87,共4页
Journal of Zhejiang Wanli University
基金
2014年浙江教育会计学会科研项目(编号:ZJKT1458)
关键词
高校
绩效导向
校院二级财务管理机制
universities
performance orientation
two-level financial management mechanism
