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目前高校体制改革特别是对高校资金筹集体制的改革逐步深化,原有的依靠财政拨款和银行贷款为主的融资方式向多渠道融资转变,这对于高校的财务管理提出了更高的要求。本文在高校财务管理基本内涵相关理论知识阐述的基础上,主要分析了目前高校财务管理中存在的问题,即高校财务管理中成本核算意识比较缺乏、财务风险管理水平不高以及财务管理过程中的内部控制体系不健全等,最后结合了相关知识和理论提出了加强和提高高校财务管理水平和质量的建议和对策。
At present, the institutional reform in higher education institutions, especially the reform of the fundraising system in colleges and universities, has been gradually deepened. The original financing methods that mainly rely on financial allocations and bank loans have shifted to multi-channel financing, which sets higher demands on the financial management of colleges and universities. Based on the elaboration of the relevant theoretical knowledge about the basic connotation of financial management in colleges and universities, this paper mainly analyzes the existing problems in the current financial management of colleges and universities, that is, the lack of awareness of cost accounting in university financial management, the low level of financial risk management and the process of financial management Internal control system is not perfect and so on, finally combined with relevant knowledge and theory put forward suggestions and countermeasures to strengthen and improve the financial management level and quality of colleges and universities.