浅谈新形势下高校财务管理

随着高校办学规模的扩大和高校体制改革的不断深化 ,财务管理的地位和作用更加重要。本文通过对在新形势下高校财务管理现状分析 ,阐述充分认识高校自主办学的独立法人地位是深化财务管理改革的前提 ,建立经济责任制是高校财务管理的重要保证。并对高校如何加强财务管理、提高资金使用效益提出了几点建议。

ON MANAGEMENT OF FINANCIAL AFFAIRS IN COLLEGES AND UNIVERSITIES IN THE NEW SITUATION

With the extension of the scale of institutions of higher learning and the deepening of structural reform in them, management of financial affairs is playing an increasingly important role. Based on an analysis of financial affairs management in colleges and universities in the new situation, this paper argues that its is the premise for deepening of the reform in management of financial affairs to be fully aware of the independent corporate position of colleges and universities to run on their won and that it is an important guarantee for management of financial affairs to establish a system of economic responsibility. Some suggestions are made in this paper on how colleges and universities should strength management of financial affairs and improve the use efficiency of various funds.