摘要
文章首先提出了目前高校财务管理中存在的三大问题,包括财务人员业财融合意识薄弱、内部控制制度不够健全、业务系统和财务系统未进行合理对接;其次阐述了高校实现业务和财务相互融合的必要性;再次从预算管理、成本管理、信息化建设等业财融合角度出发,提出了构建基于业财融合的高校财务管理思路;最后提出了基于业财融合的财务管理的具体实现方式,包括转变财务人员观念、对接各部门系统、加快信息化建设进程等。
This paper first puts forward three major problems in the current financial management of colleges and universities,including the weak awareness for financial personnel about the business and financial integration,the imperfection of internal control system,and the lack of reasonable connection between business system and financial system.Secondly,this paper expounds the necessity of realizing the mutual integration of business and finance in colleges and universities.Thirdly,from the point of view of the integration of business and financial,such as budget management,cost management,information construction,this paper puts forward the idea of constructing the financial management of colleges and universities based on the integration of business and financial.Finally,this paper puts forward the specific implementation of financial management based on the integration of business and financial,including changing the concept of financial personnel,docking the systems of various departments,speeding up the process of information construction,and so on.
作者
印梦云
程莹
YIN Meng-yun;CHENG Ying(Planning and Finance Department,Changzhou University)
出处
《当代会计》
2022年第21期43-45,共3页
Contemporary Accounting
关键词
“双一流”
业财融合
财务管理
"double first-class"
business and financial integration
financial management
