| 高校财务管理问题与对策刍议 |
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| 引用本文： | 肖薇,陈俊.高校财务管理问题与对策刍议[J].成都理工大学学报(社会科学版),2006,14(2):14-18. |
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| 作者姓名： | 肖薇 陈俊 |
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| 作者单位： | 成都电子机械高等专科学校,成都,610031;四川省审计厅,成都,610012 |
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| 摘 要： | 受传统观念的影响,目前我国高校财务管理仍然存在着重核算轻管理的问题。其产生原因,既有财务收支制度建设滞后的原因,又有流动资金和流动资产管理脱节等原因。高校必须从加强财务预决算、拓宽筹资渠道、加强资金资产管理、提高财务分析能力等方面来改进自己的财务管理。
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| 关 键 词： | 高校财务管理 筹资 财务预算 |
| 文章编号： | 1672-0539(2006)02-014-05 |
| 修稿时间： | 2006年5月25日 |
The Meager Opinion about Problems and Countermeasures of Financial Management in Colleges and Universities |
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| XIAO Wei,CHEN Jun.The Meager Opinion about Problems and Countermeasures of Financial Management in Colleges and Universities[J].Journal of Chengdu University of Technology:Social Sciences,2006,14(2):14-18. |
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| Authors: | XIAO Wei CHEN Jun |
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| Abstract: | Impacted by old opinion,the financial management in colleges and universities still regards the business accounting as important and makes light of management.The causes for that are both the underdeveloped system of income and expenses,and the disjointed management between circulating capital and floating assets.The financial department in colleges and universities must strengthen financial budget and final accounts,broaden financing channel,enhance the capital management and improve the capability of financial analyzing. |
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| Keywords: | financial management financing financial budget |
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