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随着我国改革开放的逐渐深化,高等职业教育开始逐渐面向大众化人群开放,高职教育也由扩大规模向转方式、调结构和提高内涵建设全面转变并进入高度发展阶段。根据发展中国家对教育成本的研究结果表明,高职教育成本应为普通高等教育成本的2.64倍,但目前我国财政教育拨款中的89%以上流向普通本科院校,仅剩不超过11%的经费则承担起近60%的职业教育人才培养任务。因此,目前高职院校在获得政府少量拨款辅助的同时,应结合多元办学宗旨,广泛吸取外部经济投资、社会融资和银行信贷渠道等金融工具,为高职院校教育质量的提高和长远发展提供坚实基础。与此同时,这种体制模式也存有一定的财务风险因素,这部分内容值得有关部门和领导人员的广泛、深入关注。本文对高职院校财务管理工作的背景进行考察和研究,客观评价其风险控制能力和日常表现,体现出财务管理指标体系的确立对内部管理的重要地位,并合理论述这类指标体系建立活动中涉及到的原则和理论依据,将后期改进策略清晰划分和制定。
With the gradual deepening of China’s reform and opening up, higher vocational education began to open to the general public gradually. Higher vocational education also shifted from expanding its scale to turning around, adjusting its structure and enhancing its content construction to a highly developed stage. According to the research on the cost of education in developing countries, the result shows that the cost of higher vocational education should be 2.64 times the cost of that of ordinary higher education. However, over 89% of the funds allocated for education in our country now flow to ordinary colleges and universities, leaving no more than 11% Funds assume nearly 60% of vocational education personnel training tasks. Therefore, at the same time that the higher vocational colleges receive a small amount of government subsidies, we should combine with the principle of diversified schools and widely absorb financial instruments such as external economic investment, social financing and bank credit channels to improve the quality and long-term development of higher vocational education Provide a solid foundation. At the same time, this institutional model also contains certain financial risk factors. This part deserves extensive and in-depth attention from relevant departments and leaders. This article examines and studies the background of financial management in higher vocational colleges, objectively evaluates its risk control ability and daily performance, reflects the important status of financial management index system established for internal management, and discusses the establishment of such index system rationally Involved in the principles and theoretical basis for the latter part of the improvement strategy clearly defined.