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我国目前高校的管理模式加上特定的社会经济体系,自然而然产生了现行的高校财务管理制度。我国高等教育事业的不停发展,高校财务工作越来越复杂,不断变化的会计环境也直接影响和限制着高校财务管理的发展,之前的高校财务管理制度和财务管理理念都发生了一定的改变,要是不重视内部财务制度的建设,必将会成为高校发展建设中的一道障碍,本文尝试运用相关基础理论,系统客观地分析当前我国高校财务管理制度,深度发掘高等院校的财务管理制度存在的缺点,找出建设我国高校财务制度的新途径。
At present, the management mode of colleges and universities in our country, coupled with a specific social and economic system, naturally generates the current financial management system of colleges and universities. With the continuous development of higher education in our country, the financial work in colleges and universities is getting more complicated. The changing accounting environment also directly affects and limits the development of financial management in colleges and universities. Previously, some changes have taken place in the financial management systems and financial management concepts in colleges and universities If we do not attach importance to the construction of the internal financial system, it will surely become an obstacle in the development and construction of colleges and universities. This paper attempts to apply the relevant basic theory to systematically and objectively analyze the current financial management system of colleges and universities in our country and deeply explore the existence of the financial management system in colleges and universities Shortcomings, to find out the new way of building our country’s university financial system.