论高等学校财务管理创新  

On the innovation of financial management in universities

作　　者：吴翔宇[1] 

机构地区：[1]大连大学财务处,辽宁大连116622

出　　处：《大连大学学报》2006年第1期77-79,共3页Journal of Dalian University

摘　　要：传统的财务管理方法和管理模式已不能满足高校快速发展的需要,为了能生存、发展,实现社会效益和经济效益双赢的目标,高校就必须以绩效为导向,围绕绩效最大化的目标,在财务管理理念、财务管理运行机制、财务管理方式三方面进行改革创新。高校首先应树立多渠道筹资和理财的理念;树立成本核算观念和货币时间价值观念;树立风险防范观念和可持续发展观念。在此基础上,建立健全经济责任制、内部控制制度、预算约束机制。进行财务组织机构改革,完善财务管理体制,创立多元主体共同参与财务管理新格局,改革财务管理手段、方法及其系统,为高校事业发展提供资金保证。Financial management will greatly ensure the reform and development of higher education. With the establishment of the independent corporate position and the change of source in educational funds, traditional financial management approaches and patterns cannot satisfy the rapid development of higher education. For the purpose of survival, improvement, as well as the social and economic benefits, the university is supposed to direct itself at benefits and circle itself around the aim of benefits. Furthermore, the university should innovate in such aspects as the notion, the functional mechanism as well as the pattern of financial management.

关 键 词：财务管理创新 财务运行机制 财务组织机构 

分 类 号：F23[经济管理—会计学]