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财务管理是学校现代管理的重要课题。在以学生为经营对象的中职学校里财务管理更是学校内部管理的重中之重,它是全员、全过程、全方位的管理。在通常情况下,效益以收入或者产出来衡量,但作为学校的内部管理工作,财务管理的“产业”性并不明显,而财务管理在实际工作中却蕴藏着丰富的管理内涵。目前国内大多数中职学校的财务管理仅限于财务日常工作的管理,主要定位于进行会计核算、会计监督,以及如何提供财务结算服务等,这样的职能分工在成本效益管理上容易产生误区。
Financial management is an important issue of modern management in schools. Financial management in secondary vocational schools, where students are the target of business, is the most important part of internal management in schools. It is full-scale, whole-process and comprehensive management. Under normal circumstances, the benefits are measured by income or output. However, as the internal management of schools, the “industry” nature of financial management is not obvious. However, financial management actually contains rich management connotations in practice. At present, most of the domestic secondary vocational schools financial management is limited to the daily financial management, mainly for accounting, accounting supervision, and how to provide financial settlement services, such division of functions in cost-effective management prone to errors.