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近年来,随着我国高职教育的快速发展和教育改革的逐步深化,高职院校面对办学规模迅速扩大,内部机构设置不断变化,学校活动日趋复杂,财务管理内涵日益丰富,很多高职院校已经或正在尝试将管理权限逐步下放、理财重心逐步下移的院系二级财务管理制度。本文分析了新形势下高职院校院系二级财务管理现状,提出了建立高职院校二级财务管理运行机制的基本思路。
In recent years, with the rapid development of higher vocational education and gradual deepening of education reform in our country, higher vocational colleges face the rapid expansion of the scale of running schools, the changing of internal institutions, the increasingly complicated activities of schools and the increasingly rich connotation of financial management. Institutions have been or are trying to gradually decentralize management authority, financial management center of gradual downward mobility secondary financial management system. This paper analyzes the status quo of secondary financial management in higher vocational colleges and universities under the new situation and puts forward the basic idea of establishing secondary financial management and operating mechanism in higher vocational colleges.