摘要
从高职院校财务管理体制现状出发,建立统一领导、分级管理、集中核算的以预算控制、成本管理为核心的院系两级财务管理体制。以生均培养成本为基础、以目标定额基数为标准的经费核拨方式,充分调动各院系科学理财的积极性、实现财权下放、建立有效地监督和评价体系。
Based on the status of the financial management system in vocational institute,this thesis talks about establishing an institutes and departments financial management system centered upon budget control and cost management and unionized leadership,level-to-level management and centralized accounting and establishing funds checking methods and transfer channels based on cultivation cost per student and target quota cardinal,to arouse the enthusiasm of each institute and department to manage money matter scientifically,transfer financial power to lower levels and set up an effective supervision and evaluation mechanism.
出处
《中南林业科技大学学报（社会科学版）》
2011年第6期100-102,共3页
Journal of Central South University of Forestry & Technology（Social Sciences）
关键词
两级管理体制
生均培养成本
成本效益
two levels of management system
cultivation cost per student
cost efficiency
