| 基于高职院校二级管理的财务运行机制研究 |
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| 引用本文： | 金钰敏.基于高职院校二级管理的财务运行机制研究[J].武汉职业技术学院学报,2011,10(4):29-31. |
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| 作者姓名： | 金钰敏 |
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| 作者单位： | 常州纺织服装职业技术学院,江苏常州,213164 |
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| 摘 要： | 二级管理在高职院校已有多年实践，但成效利弊众说纷纭，为实施更有利于高职院校新阶段发展的二级管理机制，从建立安全规范、监督到位、效益最佳、服务高效、科学有效的财务运行机制的重要性、迫切性出发，根据财务运行机制的特性、内容和功能，在办学经费筹措、经费分配、预算管理、财务监督和审计、实行总会计师制、绩效评价、财务信息公开、服务与培训等财务运行机制的八个方面进行了探索，提出思路和方法。
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| 关 键 词： | 高职院校 二级管理 财务运行机制 |
Research on Two-Level Financial Operation Mechanism Practiced in Higher Vocational Institutions |
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| JIN Yu-min.Research on Two-Level Financial Operation Mechanism Practiced in Higher Vocational Institutions[J].Journal of Wuhan Institute of Technology,2011,10(4):29-31. |
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| Authors: | JIN Yu-min |
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| Institution: | JIN Yu-min(Changzhou Textile and Garment Institute,Changzhou213164,China) |
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| Abstract: | The two-level financial management system has been practiced in higher vocational institutions for years, and there is a hot discussion on the advantage and disadvantage of this system recently. To cater for the development of the higher vocational education, the paper suggests that improvement should be made on money raising, allocation of outlay, budget management, financial supervision, auditing and accounting system, performance evaluation system, disclosure mechanism and service and training policy. |
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| Keywords: | higher vocational institutions two-level management financial operation mechanism |
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