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近几年,高校经费的筹措与支出呈现多元化发展趋势,教育资源的优化配置以及教育投资等方面的问题成为高校财务管理亟待解决的难题。国内高校对财务管理的革新相对落后,没有建立起完善的精细化体制。因此,高校应建设一支以财务部门为主要力量、其余部门为辅助,同时以建成精细化制度为首要任务的人才队伍,完成对现行制度的补充和修改,实现高校财务制度精细化的目的。
In recent years, the financing and expenditure of colleges and universities have shown a diversified development trend. The problems of optimizing the allocation of educational resources and investment in education have become the problems to be solved in the financial management of colleges and universities. Domestic colleges and universities on the financial management reform is relatively backward, did not establish a perfect system of elaboration. Therefore, colleges and universities should build a contingent of talents with the financial department as the main force and the other departments as the auxiliary, meanwhile, with the elaboration of the elaborate system as the primary task, complete the supplement and modification of the current system and achieve the purpose of refining the financial system in colleges and universities.