摘要
当前,高校在财务管理方面存在的问题,主要是缺乏财务管理意识,财务人员素质有待提高;预算管理不完善,预算执行控制乏力;高校财务管理缺乏系统的评价指标;国有资产管理混乱,内部控制制度不健全,资产账实不符;重视举债发展,忽视风险防范等。高校应从树立财务市场风险意识;优化资源配置提高资产的利用率;加强财务人员培养,全面提升高校的财务管理水平;加强支出预算的科学性,执行的严肃性;建立内部控制机制等方面入手,做好高校的财务管理工作。
Now the main problems in financial management of colleges and universities are needy to improve the quality of financial personnel due to lack of awareness of financial management,imperfect budget management not carrying out budget firmly,lack of complete evaluation index,incomplete internal control system leading to accounts inconsistent with reality and confused management in state-owned assets.In addition,some colleges and universities are developing in leverage while overlooking risk prevention.Therefore,they should be aware of the risk from financial market,optimize resource allocation to increase assets activity ratio,increase training on financial personnel to advance financial management,make and carry out expenditures budget scientifically and strictly,and establish internal control mechanism.
出处
《商业经济》
2011年第23期94-96,共3页
Business & Economy
基金
2009年辽宁省教育厅项目:高校财务体制和财务制度建设研究的阶段性成果
关键词
高等院校
财务管理
问题
对策
colleges and universities
financial management
problem
strategy
