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我国自2012年起,对事业单位及高校财务制度与会计制度进行了较为密集的明确与修订,提出了较高的要求。在此背景下,高校按照国家财政部和教育部要求,不断落实责任、强化自觉,以政策为准绳、以制度为依据,提升财务工作整体水平,实现财务工作的规范化、科学化、精细化,努力开创全院财务工作新局面,有效促进了更高层次高等学校的建设。与此同时,高校财务管理仍然存在一些不尽如人意的地方,需不断改进与完善。本文在概述国家对高校制定下发财务相关规章制度的基础上,剖析了当前高校财务管理存在的主要问题,并提出了具体改进措施。
Since 2012, China has made explicit and revised the financial system and accounting system of public institutions and institutions of higher learning, putting forward higher requirements. In this context, colleges and universities, in accordance with the requirements of the State Ministry of Finance and the Ministry of Education, continue to implement their responsibilities and strengthen their self-awareness. Taking policies as the criterion and institutions as the basis, the overall financial work should be enhanced so that the financial work can be standardized, scientifically and meticulously refined, Efforts to create a new situation in the hospital financial work, effectively promoted the construction of higher level institutions of higher learning. At the same time, there are still some unsatisfactory places in the financial management of colleges and universities, which need to be continuously improved and perfected. On the basis of an overview of the financial rules and regulations issued by colleges and universities in our country, this paper analyzes the main problems existing in the financial management of colleges and universities and puts forward some concrete measures for improvement.