摘要
在高职院校办学规模不断扩张的背景下,高职院校的财务管理活动呈现出多元化、复杂化的态势,怎样增加学校收入,减少不必要的资源浪费,提高资金使用效率,提升财务管理,成为高职院校普遍关注的问题。分析学校整体财务管理中存在的资金管理、预算管理、会计核算能力、内部控制建设、财务绩效评价体系构建等问题,结合财务实际工作,提出相应对策。
Under the background of the continuous expansion of vocational colleges financial management activities of vocational colleges toward a trend of pluralismand complication. How to increase college’s income and reduce unnecessary waste of resources,how to improve the efficiency ofcapital using as well as how to improve the financial management, have become a common concern ofhigher vocational colleges. This paper deeply analyzes the problems of the management of capital, themanagement of budget , the improvement of the accounting ability , the construction of internal control and the construction of financial performance evaluation system which exist in college’ financial management. It proposes countermeasures which aim at the solving the financial management tional colleges according to the combination with practical job of financial management. It has some kind of referential significance to improve the vocational colleges, financial management.
作者
袁晖
YUAN Hui(Finance Department, Kunming Metallurgy College, Kunming 650033, Chin)
出处
《昆明冶金高等专科学校学报》
CAS
2017年第4期44-50,共7页
Journal of Kunming Metallurgy College
关键词
高职院校
资金管理
预算管理
会计核算
内部控制
绩效评价体系
higher vocational colleges
financial management
budget management
accounting
internal controls
performance evaluation system
