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随着财政体制改革的不断深入,高校财务管理不断加强,逐步建立起比较完善的预算管理体制和收支管理方式。新体制下财政支付方式的转变,对高校的账户管理由分散到统一,财政部门把对高校财务管理的事后监督变为事前和事中监督。对于高校财务管理,最终定位应当是教育事业绩效最大化,这是高校制定发展计划、进行财务管理的重要依据,也是高校更好地为社会服务的基石。
With the continuous deepening of the reform of the financial system, the financial management of colleges and universities has been continuously strengthened, and a relatively complete budget management system and management system for revenue and expenditure have been gradually established. Under the new system, the change of the financial payment method has diversified the account management of colleges and universities from the unification, and the financial departments turned the ex post supervision on the financial management of higher education into the supervision before and during the event. For university financial management, the final positioning should be to maximize the performance of education, which is an important basis for colleges and universities to develop plans for financial management, but also the cornerstone of colleges and universities to better serve the community.