| 对高校财务管理热点问题的分析与设想 |
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| 引用本文： | 陈玉安.对高校财务管理热点问题的分析与设想[J].福建师大福清分校学报,2006(6):44-48. |
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| 作者姓名： | 陈玉安 |
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| 作者单位： | 福建师范大学福清分校计财科,福建,福清,350300 |
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| 摘 要： | 针对目前高校财务管理中:财务管理制度缺陷;成本效益观念淡薄;预算编制不科学;资产管理制度不完善;对未来资金运行的预测性、前瞻性不高;缺乏系统的评价指标等热点问题。从强化财经法纪意识;树立成本效益观念;完善以部门预算为核心的预算管理体系;提高资源利用效率以及对未来资金的运行进行预测分析和建立财务管理绩效评价体系等,进行分析与设想,以适应高等教育改革深化的发展。
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| 关 键 词： | 高校财务 财务管理 问题分析与思考 |
| 文章编号： | 1008-3421（2006）06-0044-05 |
| 收稿时间： | 2006-03-22 |
| 修稿时间： | 2006年3月22日 |
Analysis and Tentative Ideas of Key Problems of Financial Management in Institutions of Higher Learning |
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| CHEN Yuan.Analysis and Tentative Ideas of Key Problems of Financial Management in Institutions of Higher Learning[J].Journal of Fuqing Branch of Fujian Normal University,2006(6):44-48. |
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| Authors: | CHEN Yuan |
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| Abstract: | Many problems still exist in financial management in institutions of higher learning such as the defect of financial management system,unscientific budget planning,imperfect capital management system,the contradiction between industrialization and capital management in institutions of higher learning,ignorance of cost,poor management concept,lack of prospect speculation and systematic evaluation index.This paper probes into the above mentioned problems and proposes certain tentative ideas:the strengthening of law consciousness of financial management,standardization of budget planning;the perfection of budget management system by regarding department budget as a key;the avoidance of national capital loss and the improvement of resources utilization efficiency;the perfection of economic responsibility system in institutions of higher learning;the establishment of cost and profit notion and the strengthening of risk consicousness;the analysis of prospect speculation of future capital and the establishment of management achievement evaluation system.All these measures aim at the adaptation to the deepening reform in institutions of higher learning. |
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| Keywords: | Financial management in institutions of higher learning Financial management Problem analysis and tentative ideas |
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