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收费管理是高校财务工作的重要组成部分,既是保证资金及时回笼的手段,也是考量高校财务管理水平高低的依据。笔者认为,高校收费工作实质是一项贯穿各相关部门、相关工作环节的流程式管理模式,并不是某个部门可以单独运作的活动。从系统论的角度来看收费管理,更能清晰的理顺收费工作中的关键节点,从而有效的解决欠费问题,提高工作效率,使高校的办学资金能够正常运作。
Fee management is an important part of college financial work, both to ensure timely return of funds means, but also consider the level of university financial management basis. The author believes that the essence of college fees and charges is a through all relevant departments, related work processes flow management, not a department can operate independently activities. From the perspective of system theory, fee management can more clearly clear the key nodes in toll collection work, so as to effectively solve the problem of arrears and improve work efficiency so that the running capital of colleges and universities can operate normally.