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近年来,伴随着高职院校的不断发展,各项改革进一步深化,财务管理改革也势在必行。诸多高职院校已开始探索实行院系二级财务管理模式,但在实施过程中财务管理制度不健全,预算编制不科学、二级单位权责界定不清等问题阻碍着二级财务管理的推进。本文基于这些问题进行分析提出相应对策,为高职院校二级财务管理工作的稳步推进提供解决方案。
In recent years, with the continuous development of higher vocational colleges, various reforms have been further deepened and financial management reform is also imperative. Many higher vocational colleges have begun to explore the implementation of secondary financial management, but in the process of implementation, the financial management system is not perfect, the unscientific budget preparation, the unclear definition of the secondary unit of power and other issues hinder the secondary financial management Promote. Based on these problems, this paper puts forward corresponding countermeasures to provide solutions for the steady progress of secondary financial management in higher vocational colleges.