新形势下加强高校财务管理的思考  

On Strengthening the Financial Management of Colleges and Universities under the New Situation

作　　者：贾丽茹[1] 郝凤林[1] 

机构地区：[1]华北科技学院,北京东燕郊101601

出　　处：《华北科技学院学报》2008年第2期96-99,共4页Journal of North China Institute of Science and Technology

摘　　要：论述了当前加强高校财务管理的必要性,分析了高校财务管理存在的问题及原因,提出了加强高校财务管理的主要措施,着重探讨了如何强化预算管理,提高资金使用效益,防范盲目贷款,避免财务风险等问题。The author discusses the necessity of strengthening the financial management of colleges and universities, analyzes the existing problems and causes in the financial management of colleges and universities, puts forward the main measures for strengthening the financial management of colleges and universities, especially discusses how to strengthen the budget management and enhance efficiency in the use of funds in order to prevent blind loans and avoid financial risks and other issues.

关 键 词：高校财务管理 预算编制 财务风险 资金使用效益 成本核算 

分 类 号：G649.21[文化科学—高等教育学]