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随着经济体制改革的不断深化,学校的财务管理也有了新的变化,如收入的多渠道,支出实行了政府集中采购、国库集中收付实现制、公务卡管理等模式。这些新动态、新变化迫切要求学校的财务管理也要有新的起色与之相配套。十八大以来的政策和规定,对财务工作提出了更严格的要求,财务管理工作中,如果审批制度薄弱、原始凭证管理不到位、财务核算内容不详细、资产管理不实、监管不给力等,这些都会导致资金在来源以及支出中的运行轨迹模糊。对此笔者想谈谈自己肤浅的看法,希望有助于学校财务管理水平的提高。
With the continuous deepening of the reform of the economic system, new changes have taken place in the financial management of schools. For example, the government has centralized purchasing of funds, the system of treasury centralized payment collection and payment, and the administration of official card management have taken such measures as multiple channels of income. These new developments, new changes urgently require the school’s financial management should also have a new improvement to match. Since the 18th National Congress of the CPC Central Committee, the policies and rules since the 18th CPC Congress put forward more stringent requirements on financial work. In the financial management work, if the examination and approval system is not in place, the original document management is not in place, the details of financial accounting are not detailed, the asset management is not real and the supervision is not effective , Which will lead to the fuzzy track of the sources of funds and expenditures. In this regard, I would like to talk about their superficial views, hoping to help improve the level of school financial management.