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为适应高校财务管理和建立现代大学的需要,高校迫切需要执行一种能调动二级学院积极性的“统一领导、分级管理、集中核算”的财务管理体制。通过对高校财务管理体制的优化,保证高校财务管理统而不死,学院财务放而不乱,有利于高校加强宏观调控,突出二级学院教学与科研的中心地位,保证高校整体战略目标的实现。
In order to meet the need of college financial management and establishment of modern universities, colleges and universities urgently need to implement a financial management system that can mobilize the enthusiasm of the second-level colleges to “unify leadership, manage hierarchically and concentrate accounting”. Through the optimization of college financial management system, to ensure that university financial management without death, college financial letting chaos, is conducive to strengthening macroeconomic regulation and control in colleges and universities, highlighting the secondary position of teaching and research center to ensure that the overall strategic goal of colleges and universities.