高校财务管理工作科学化问题研究

解决高校财务管理出现的新问题,提高高校财务管理工作的科学化水平,其途径是:构建大财务管理理念及方法,通过运用科学发展观,统领高校财务工作;加大教育投入,提供经费保障;规范管理行为,提高管理水平;建立健全经济责任制,规范运作机制;建立绩效评价制度,提高资金使用效益;健全内部会计制度,加强会计基础规范;加强风险保障,优化财务管理;严肃财经纪律,强化会计监督;注重勤俭办学,推进节约型校园建设;提高财会人员的专业水平,确保财务管理质量。

On Scientific Financial Management in Colleges and Universities

In order to solve the problems of financial management in colleges and universities and improve the management scientifically, this paper puts forward 10 points： to construct a new concept of overall financial management, adopt new management methods, and to guide financial work with the Scientific Outlook on De-velopment; to increase investment in education and guarantee funds supply; to standardize management prac-tices and improve management level; to establish and improve financial responsibility system and standardize operation mechanism; to establish a performance evaluation system and enhance capital efficiency; to improve internal accounting system and strengthen basic accounting standards; to reinforce risk assurance and optimize financial management; to enforce financial disciplines and tighten accounting supervision; to encourage thrift and construct a resources-efficient campus; to improve professional level of accounting staff and ensure finan-cial management quality.