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本文以财政部、教育部印发的最新《高等学校财务制度》为指导思想,结合2015年起实施的新预算法规定,采用比较分析和规范分析的方法,全面分析我国高等院校财务管理体制的变革历程,从领导体制、预算管理、收支管理及资产管理四个方面对高等院校财务管理体制的现状、存在的问题及制约因素进行了深入、系统的研究,并在借鉴国外高等院校财务管理经验的基础上,从运行体系和保障机制两大个方面对我国高等院校的财务管理体制进行优化。
Based on the new “financial system of institutions of higher learning” issued by the Ministry of Finance and the Ministry of Education, this article combines comparative analysis and normative analysis with the new budget law implemented since 2015 to comprehensively analyze the financial management system of higher education in our country From the four aspects of the leadership system, budget management, revenue and expenditure management and asset management, this paper conducts an in-depth and systematic study of the status quo, existing problems and constraints of the financial management system in institutions of higher education. At the same time, Based on the experience of financial management, this paper optimizes the financial management system of our country from two aspects of operation system and safeguard mechanism.