摘要
高校内部财务制度是整个高等学校财务制度体系的重要构成,具有基础性、适应性、操作性特点,是高等学校筹好用好管好教育经费的重要基础保障。本文首先认识和总结了高校内部财务制度建设的需求和现状,剖析了高校内部财务制度建设中应处理好组织协调、财权配置和财务要素三方面关系,最后从制度建设程序角度就高校内部财务制度建设提出了一些建议。
The internal financial system of colleges and universities, which is the important composition of the financial system of institutions of higher learning and the important basic security to raise with good mind of education fund,has the characteristics of fundamentality, adaptability and operability. In this paper, we firstly understand and summarize the requirements and the status of internal financial system construction in colleges and universities, and then analyze three aspects among organization and coordination, property rights allocation and financial factor during the construction of the internal financial system in colleges and universities. Finally, from the perspective of system construction program, we put forward some suggestions about the internal financial system construction in colleges and universities.
出处
《财务与金融》
2013年第4期35-40,共6页
Accounting and Finance
基金
教育部人文社科规划项目课题"地方高校教育经费投入结构
行为
绩效研究-以江苏省为例(11YJA880068)"的阶段研究成果
关键词
高等学校
内部财务制度
建设
理论与实践
Colleges and Universities
Internal Financial System
Construction
Theory and Practice
