(一)目的意义在当前的教育体制改革中,改善高校的财务管理是重要环节之一。自党的十一届三中全会以来教育事业迅速发展,高校财务部门的工作量不断增加,这就要求财务部门能及时、准确地反映学校经费收支方面的动态数据,供领导在改进学校管理、提高教学科研质量方面进行决策。具体在工资方面,职工工资是学校经费的重要组成部分,占总经 (I) Purpose Significance In the current reform of the education system, improving financial management in colleges and universities is an important part. Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party, education has developed rapidly and the workload of the university’s financial department has continuously increased. This requires the financial department to timely and accurately reflect the dynamic data on the school’s expenditures and expenditures for the leadership to improve school management. , improve the quality of teaching and research to make decisions. Specifically, wages are an important part of school funding and account for the total