摘要
目前,高校财务管理主要存在着领导对财务管理的重要性认识不足,经费审批不规范,财务管理的人员素质不高,对往来款项的风险不重视,项目管理缺失,财务分析能力不够等问题,与国家的要求和经济发展的形势不相适应,其原因既有体制、政策、制度方面的问题,也有内部管理弱化的问题,且财会队伍的建设还有待完善。为此,高校应强化财务管理意识,加强高校的内部控制制度建设,提高财务管理人员的素质,重视往来账风险管理,系统化相关的规章制度,并作好财务分析工作。
At present, there are some problems with financial management in high school, such as the inefficient awareness of the importance of financial management, the low quality of professionals, the lack of project management, and so on. Causes for these are not only in terms of institutional, policy and system, in terms of internal management, but also in terms of professionals. So, we should strengthen the awareness of financial management, strengthen internal control, improve quality of professionals, pay more attention to risk management, and do a better job of financial analysis.
出处
《中国流通经济》
CSSCI
北大核心
2009年第3期78-80,共3页
China Business and Market
关键词
高校
财务管理
问题
对策
high school
financial management
problem
countermeasures
