加强高校院（系）财务管理的思考

高校在推行院(系)财务管理的过程中,面临着一些共性的问题。如财权下放不到位,预算随意性大,对财务管理认识存在误区等等。解决这些问题的关键,在于校、院(系)间要适度分配财权,提高院(系)理财积极性。要理顺校、院(系)财务管理关系,增强经费预算的科学性和执行的严肃性,并逐步加大创收理财的力度。唯此,学院制改革才能得到顺利地推进。

Strengthening the University Department Financial Control

In carrying out the department financial control,universities have common problems.For example,the release of property rights is incomplete;the budget is arbitrary to a great extent;and financial control is misunderstood.To solve these problems,power over finances should be properly allocated to the departments to stimulate their initiatives.The financial relation between the university administration and the department should be straightened out.The budget should be scientifically worked out and seriously implemented.Meantime,the departments should improve their finances by earning their own income.In this way,the university system reform will be successfully carried out.