基于新会计准则的高校财务管理工作探讨  

An Exploration of the Financial Management in Colleges and Universities Based on New Accounting Standards

作　　者：蔡正权[1] 

机构地区：[1]湖北国土资源职业学院,武汉430090

出　　处：《经济研究导刊》2010年第25期87-89,共3页Economic Research Guide

摘　　要：随着中国经济高速发展和高职院校办学规模的扩大,教育经费来源由过去单一的国家财政拨款转变为以财政拨款为主,多渠道筹措的新格局,高校财务管理处在复杂多变的环境中。基于新会计准则分析了新的会计环境下高校财务管理所面临的问题,探讨了如何加强高校财务管理,为高职教育事业的发展提供强有力的保障。With China＇s rapid economic development and the fast development of the higher vocational education,the education funding sources from the single state funding into a financial allocation of the state funding based,multi-channel financing of the new pattern,the finacial management has been in very complicated situation.This paper analyzes the the problems of the financial management,and give a detail discussion about how to strengthen financial management in higher vocational colleges in the new accounting environment based on newaccounting standards,in order to provide powerful guarantee for the development of higher vocational education.

关 键 词：新会计准则 高校 财务管理 

分 类 号：F230[经济管理—会计学]