财务控制方法在高校财务管理中的运用  

Application of Financial Control Method to University Financial Management

作　　者：周佳[1] 

机构地区：[1]重庆交通大学,重庆400074

出　　处：《重庆交通大学学报（社会科学版）》2008年第1期142-144,共3页Journal of Chongqing Jiaotong University:Social Sciences Edition

摘　　要：高校可以借鉴企业财务控制方法,加强财务管理,实现高校的可持续发展。高校财务控制的重点是筹资、资金投放、内部分配等活动。高校筹资活动中的财务控制主要是控制筹资数量、筹资结构、筹资时间和筹资成本;高校资金投放活动中的财务控制主要是控制资金需求预测、资金投放决策、资金投放规模和资金投放结构;高校内部分配活动中的财务控制主要是以确保国有资产增值,处理好教职工收入、高校留存收益之间的协调关系为目标,控制分配比例、分配方式和分配标准。The method of business financial control can be applied to university financial management to realize the sustainable development of universities. The focus of university financial control is the capital raising, investment, and its internal distribution. Therefore, the university financial control on money raising aims at controlling the amount, the structure, the time and the cost of money raising; the university financial control on money investment focuses on controlling the prediction, the policy, the scale and the structure of money investment; the financial control over internal distribution intends ensuring the increment of national assets, keeping the balance between the faculty＇s income and the university＇s income, and controlling the proportion, the way and the criteria of the distribution.

关 键 词：高校 财务管理 财务控制方法 筹资 资金投放 内部分配 

分 类 号：G647[文化科学—高等教育学]