摘要
[目的/意义]高校的内涵式发展对高校财务提出了精细化管理的要求。国家在加大教育投入的同时,加强了对财政经费的监管,也明确要求高校不断提高财务管理和财务服务的水平。高校面临着越来越大的财务压力。如何加强内部控制,围绕高校人才培养、科学研究、社会服务的目标,从财务管理细节入手,真正解决高校财务管理工作中出现的问题,值得高校财务部门认真思考。[方法/过程]在分析高校财务管理工作现状的基础上,结合四川大学财务精细化管理工作的实践,从完善规章制度、加强预算管理、规范核算管理、加强队伍建设和加强信息化建设等方面对高校财务精细化管理进行了研究。[结果/结论]提出高校加强财务精细化管理的措施:完善规章制度,加强预算管理,规范财务核算,加强队伍建设,推进信息化建设。
[Purpose/Significance] The connotative development of universities puts forward the requirements for meticulous financial management in universities. Our country has increased education investment,and required to enhance the control of financial funds and improve financial management and service. Universities are facing greater pressure of finance：how to strengthen internal control,and how to realize the goals of focusing on talent cultivation,scientific research and social service in universities. It is a must for finance departments of universities to think about carefully how to start with fine financial management to solve the problems of financial management in universities. [Method/Process] To analyze the current situation of university finance management,this paper takes as a case study of financial meticulous management in Sichuan University to study the problems of financial meticulous management in universities from the following aspects： perfect the rules and regulations,intensify budget management,normalize accounting management,and strengthen team building and information construction. [Result/Conclusion] Measures are proposed to strengthen meticulous financial management in universities： perfecting the rules and regulations,intensifying budget management,standardizing financial accounting,strengthening team building and promoting information construction.
作者
罗娜
Luo Na(Finance Department,Sichuan University, Chengdu, Sichuan 610065, Chin)
出处
《西部经济管理论坛》
2018年第3期51-56,共6页
West Forum on Economy and Management
关键词
高校
内涵式发展
精细化管理
财务管理
universities
connotative development
meticulous management
financial management
