摘要
随着职业教育改革的不断深入、行政事业单位财务会计制度的系列变革,高等职业教育财务职能变革的需求呼之即出。文章从高职院校职能发展的历程出发,分析了高职院校传统财务职能转变和延伸的必要性,探讨了财务职能转变的路径,提出了未来财务职能的发展趋势和财务人员所应具备的学习意识。
With the deepening of vocational education reform and a series of changes in the financial accounting system of administrative institutions,the demand for the reform of financial functions of higher vocational education emerges.Starting from the course of functional development of higher vocational colleges,this paper analyses the necessity of transformation and extension of the traditional financial functions of higher vocational colleges,probes into the path of transformation of financial functions,and puts forward the development trend of the future financial functions and the learning consciousness of the financial personnel.
作者
梁美芳
马丹洁
孙敏
Liang Meifang;Ma Danjie;Sun Min(Nanjing City Vocational College,Nanjing 210002,China;Nanjing City Audit Bureau,Nanjing 210001,China)
出处
《江苏科技信息》
2019年第7期32-34,共3页
Jiangsu Science and Technology Information
基金
江苏高校哲学社会科学研究项目
项目名称:高职院校财务服务创新体系构建研究
项目编号:2018SJZT46
南京城市职业学院校级科研项目
项目名称:高职院校财务监管职能与服务职能构建探析
项目编号:KY201807
关键词
高职院校
财务管理
财务职能
higher vocational colleges
financial management
financial functions