高校财务管理存在的问题、成因及对策分析  

The problems of the financial management of institutions of higher learning and their causes and countermeasures

作　　者：骆光荣[1] 程波[1] 吴鸿彬[1] 

机构地区：[1]南昌航空工业学院,江西南昌330034

出　　处：《南昌航空工业学院学报（社会科学版）》2004年第4期46-49,共4页Journal of Nanchang Institute of Aeronautical Technology(Social Science)

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。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.$$$$

关 键 词：高校财务管理 会计核算 内部控制制度 

分 类 号：F235.99[经济管理—会计学]