高等学校财务管理体制,是指学校内部财务管理和会计核算体制,确定学校内部各级、各部门之间的财务关系。高等学校财务管理和会计核算体制,是集中好还是分散好,本文就这个问题进行一些探讨。 一、分散管理体制弊端 高等学校是从事高等学育、培养社会主义建设专门人才的基层单位 The financial management system of institutions of higher education refers to the internal financial management and accounting system of schools and the financial relations among all levels and departments within the school. Colleges and universities financial management and accounting system is focused or decentralized, this article on some of the issues discussed. First, the drawbacks of decentralized management system Colleges and universities are engaged in higher education, training of grassroots units of socialism to build specialized personnel