摘要
通过研判高职院校资金管理问题及成因,提出结合高职院校自身特点拓展资金来源渠道,运用资金缓冲器法,解决传统预算项目管理中的预算编制不准、预算松弛等问题。将平衡计分卡引入资金管理绩效考评过程,以保障资金管理稳定、透明、高效,符合战略规划。同时强调资金管理过程中应通过预算管理规避风险;应推进财务信息化的建设,运用信息化技术实现资金核算的精细化管理;应加强对预算会计人才的培养,提高财务人员资金管理能力。
Through analyzing the problems and causes of fund management in higher vocational colleges,this paper proposes to expand the channels of fund sources based on the characteristics of vocational colleges,use the fund buffer method to solve problems such as inaccurate budget preparation and budgetary slack in traditional budget project management.The balanced score card is introduced into the assessment process of fund management performance,in order to ensure that funds are used in a stable,transparent,efficient,and strategic manner.The paper emphasizes that budget management should be used in the process of fund management to avoid risks.It is suggested that the construction of financial informatization should be promoted in order to use information technology to achieve precise management of fund accounting,and the training of budget accounting talents should be strengthened to improve the fund management capabilities of financial personnel.
作者
梁美芳
LIANG Mei-fang(Finance Office of Nanjing City Vocational College,Nanjing 211200,China)
出处
《南京开放大学学报》
2023年第1期74-78,共5页
Journal of Nanjing Open University
关键词
资金管理
预算管理
高职院校
Fund management
budget management
higher vocational colleges
