高校财务管理制度精细化建设

应采取成立以财务为主,所有部门参加的财务管理制度精细化建设小组,共同制定、修订高校财务管理制度;财务管理制度内容要细化;建立财务管理精细化内控制度;规范财务监督制度;实施精细化流程管理;健全经济责任制、建设良好财务团队等措施,来解决高校财务管理制度建设中存在着财务制度乏依据、财务制度粗放化、财务制度制定部门化、财务制度建设缺位、财务制度软约束化等问题。

The Elaborative Construction of Financial Management System in Colleges and Universities

In order to construct the elaborative financial management system in the colleges and universities,all the departments of the universities should take part in,they should draw up and revise the financial management systems together,the contents of the financial management system should be refined;interior control system of elaborative financial management should be founded;financial supervision system should be regulated;the elaborative procedure management should be enforced.The measures such as consummating the economic responsibility system and constructing the excellent financial group can resolve the problems of establishing the financial management system in colleges and universities,for example,the inadequate principles,the extensive financial system,instituting departmentalization,vacancy of related systems and weak restriction of the financial system.