浅议目前高校财务管理存在的问题及对策

目前,高校教育经费来源从单一的财政拨款、上级主管部门拨款逐步发展到以国家财政拨款为主,多渠道、多种形式筹集教育经费的格局。收支形式从初始简单的事业单位财务收支到目前相对复杂的以部门、以院系及二级实体为单位的经营核算,经济核算方式变化很大。但是,大多数高等院校在财务管理和核算方面没跟上,财务管理仍然停留在简单的收支核算上,财务部门未能在资金管理、经营决策、投资决策、分配政策等方面发挥监督和参谋助手作用,导致出现诸多漏洞与弊端。因此,对高校财务管理要引起高度重视,并采取相应对策。

A Brief Talk on the Present Problems in College Financial Management and their Countermeasures

With the development and changes of financial management , most higher institutions have not kept up to meet the new demands. Financial management remains to be simple income and expenses assessment. The financial offices could not give play to superintending and advising, which results in quite a lot of problems. Accordingly, more attention should be paid to the college financial management, and corresponding measures should be taken.