| 高校财务管理存在的问题、成因及对策分析 |
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| 引用本文： | 骆光荣,程波,吴鸿彬.高校财务管理存在的问题、成因及对策分析[J].南昌航空大学学报,2004,6(4):46-49. |
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| 作者姓名： | 骆光荣 程波 吴鸿彬 |
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| 作者单位： | 南昌航空工业学院 江西南昌330034
(骆光荣，程波)，南昌航空工业学院 江西南昌330034(吴鸿彬) |
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| 摘 要： | 在高等院校教育经费来源日益多元化的背景下 ,高校财务管理如何适应市场经济的要求是高校面临的重大课题。本文针对目前高校财务管理中存在的问题 ,分析其成因 ,提出解决高校财务管理中存在问题的对策 ,以更好地加强高校财务管理 ,适应市场经济的法制环境 ,确保高校能以独立法人的地位筹措资金 ,统筹合理地使用资金 ,提高资金的使用效益 ,推动高等教育事业的健康发展。
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| 关 键 词： | 高校财务管理 会计核算 内部控制制度 |
| 文章编号： | 1009-1912(2004)04-0046-04 |
| 修稿时间： | 2004年9月4日 |
The problems of the financial management of institutions of higher learning and their causes and countermeasures |
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| LUO Guang-rong,CHENG Bo,WU Hong-bing.The problems of the financial management of institutions of higher learning and their causes and countermeasures[J].Journal of Nanchang Institute of Aeronautical Technology(Social Science),2004,6(4):46-49. |
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| Authors: | LUO Guang-rong CHENG Bo WU Hong-bing |
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| Abstract: | with the increasingly diversified sources o f education funds, the institutions of higher learning are faced with a new issue of adapting their financial management to the requirement of market economy. thi s paper focuses on the problems in the financial management in these institution s and comes up with solutions after analyzing the causes, with a view to reinfor cing their financial management to conform to the legal environment of market ec onomy and guaranteeing their funding, overall planning and the rational use of t he funds with better results as independent legal entities.$$$$ |
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| Keywords: | financial management of institutes of higher le arning accounting check Internal control system |
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