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随着高等教育管理体制改革和公共财政体系改革的不断深入,高职院校财务管理环境发生了很大的变化,高职院校现行的以“报账+算账”的核算型财务模式已不能有效适应财务管理的需求。如何构建“管理+核算”的管理型财务模式是新形势下高职院校财务管理面临的重要挑战。文章以当前大多数高职院校核算型财务模式实操流程为例进行分析,鉴于其本身存在的弊端和局限性,对更具实效性和发展前景的管理型财务模式在构建框架、运行优势和保障机制等方面展开研究,为今后高职院校管理型财务模式的全方位推行提供一些思考和借鉴。
With the reform of higher education management system and the reform of public finance system, great changes have taken place in the financial management environment in higher vocational colleges. The existing accounting financial model of higher vocational colleges based on “reimbursement” Can not effectively adapt to the needs of financial management. How to Construct a Management-oriented Financial Model of “Management + Accounting” is an Important Challenge for Financial Management of Higher Vocational Colleges in the New Situation. In this paper, the current actual operating process of accounting financial model in most higher vocational colleges is analyzed as an example. In view of its inherent shortcomings and limitations, the paper analyzes the practical and prospective managerial financial models in constructing the framework and operating advantages And safeguard mechanisms and other aspects of the study for the future implementation of the management of higher vocational college financial model to provide some thinking and reference.