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高等院校的财务管理涉及学校教研教改、后勤、教育教学等各环节,是高等院校内部管理中的重要组成部分,其在学校管理中的作用是不可代替的,直接关系到高校生存与发展。由于高校的教育体制改革发展,院校经费的来源从过去的单纯依靠财政拨款变成了事业收入和财政拨款、经营收入并存的模式。因此院校的财务管理在管理上、观念上、人员素质上出现了一些问题。所以,高等院校在对财务的管理上要转变传统观念,要加强预算的管理与固定资产的管理。
The financial management in colleges and universities involves the teaching, teaching reform, logistics, education and teaching in colleges and universities. It is an important part of the internal management of institutions of higher learning. Its role in school management is irreplaceable, which is directly related to the survival and development of colleges and universities . Due to the reform and development of the educational system in colleges and universities, the sources of funding for colleges and universities have shifted from the simple reliance on financial allocations in the past to the mode in which business income, financial allocation and operating income coexist. Therefore, the financial management of institutions in the management, the concept of quality of personnel there have been some problems. Therefore, institutions of higher learning should change their traditional concepts in the management of finance and strengthen budget management and management of fixed assets.