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高等教育体制的改革,导致高职院校的发展规模不断壮大与资金流动量不断增大,因此高职院校财务管理制定了二级财务管理模式与建立了合理的二级财务预算管理机制。二级财务预算管理机制的研究与科学运用,不仅可以提高高职院校资金的使用效率,也促进了教育事业的发展,但在实际应用中也存在相关问题,本文重点分析与讨论了高职院校二级财务预算管理机制的发展。
The reform of higher education system leads to the continuous development of higher vocational colleges and the increase of capital flow. Therefore, the financial management of higher vocational colleges has established the secondary financial management mode and established a reasonable secondary financial budget management mechanism. The research and scientific application of the second-level financial budget management mechanism not only can improve the efficiency of capital utilization in higher vocational colleges but also promote the development of education, but there are also some problems in practical application. This article focuses on the analysis and discussion of the problems of higher vocational education The Development of Secondary Financial Budgeting Management System in Colleges and Universities.