高校财务管理中的问题与对策研究

高校的财务管理涉及到学校的教学、科研、后勤等各个环节,财务管理的作用是其他任何管理不可替代的。目前,高校财务管理无论在观念上、管理上还是人员素质上仍存在很多不适应,财务管理状况不容乐观,高等院校在财务管理和核算方面出现诸多漏洞与弊端。因此,转变观念,加强预算管理和固定资产管理,健全财务内控制度,对提高高校财务管理水平意义重大。

Problems and Countermeasure Research of Financial management of colleges and universities

Financial management of University's involves each link of the school teaching,the scientific research,the rear service and so on.The function of financial management is irreplaceable by any other sorts of managements.At present,there are still a lot of unsuitabilities in universities financial management caused either by the idea,by the way of management or by the personnel quality.As a result,the condition of financial management is not quite optimistic.The lag in financial management and accounts of universities gives the rise to loopholes and the malpractice.Therefore,it is very essential for improvement of financial management level to transform our views,enforce the budget management and the management of fixed assets,and to perfect the inner financial control systems.