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基于规范高等学校财务管理制度以及完善会计核算体系的现实考量,在分析学校资金使用方与管理方的冲突、财务管理对决策支持力度、内部审计职能发挥,以及财务人员工作效率和服务水平未有效提高等财务管理问题的基础上,提出解决措施,以期在严格执行新《高等学校会计制度》的前提下,提高财务管理工作的精细化、标准化、规范化水平,提升教育、科研资金使用绩效,推进学校实现可持续健康发展。
Based on the factual consideration of standardizing the financial management system of colleges and universities and perfecting the accounting system, the paper analyzes the conflicts between the parties who use the funds and management, the decision-making support of financial management, the function of internal audit, and the inefficiency of working efficiency and service level of financial staff On the basis of improving the financial management and other financial management issues, put forward measures to solve the problems, with a view to improve the performance of the financial and scientific research funds to improve the performance of the use of education and research funds under the premise of strictly implementing the new “Accounting System of Colleges and Universities” Schools to achieve sustainable and healthy development.