摘要
随着我国高等教育改革的逐步深化和国家加快发展现代职业教育的战略措施,高职院校的办学规模迅速扩大,财务管理的内涵日益丰富,原有的"统一领导、集中管理"的财务管理体制已经不适应新的办学要求,目前,实行院系二级财务管理,提升财务管理水平是高职院校发展的必然趋势。结合现状简要分析高职院校实行院校二级财务管理遇到的难点和问题,并提出相应的措施。
With the strategic measures of deepening higher education reform and accelerating the development of modern vocational education,the rapid expansion of school running scale,the connotation of financial management has become more and more abundant and,the original‘unified leadership and centralized management of the financial management system has not adapted to the new requirements of running schools any more. At present,implementing second-level financial management and improving financial management level are the inevitable trend of the development of higher vocational colleges. Combined with difficulties and problems encountered in second-level financial management and a brief analysis of the current situation of higher vocational colleges,the corresponding measures are put forward.
出处
《榆林学院学报》
2015年第6期88-91,共4页
Journal of Yulin University
关键词
高职院校
二级院系
财务管理
higher vocational colleges
second-level departments
financial management
