试论高职院校二级财务管理体系的构建  

Analysis of Establishing a Sub-level Financial Management System in Higher Vocational Colleges

作　　者：吴新[1] 

机构地区：[1]镇江市高等专科学校财务处,江苏镇江212003

出　　处：《南通职业大学学报》2011年第4期27-29,共3页Journal of Nantong Vocational University

基　　金：镇江高等专科学校2011年科研立项资助课题(2011062429)

摘　　要：针对目前高职院校财务管理的现状,尤其是采用二级财务管理制度的高职院校在财务管理中出现的问题,分析了在办学规模日趋稳定和经费支出不断增加的情况下,构建高职院校二级财务管理体制的必要性,并就进一步完善二级财务管理体系提出了一些设想和建议。This paper analyzes the necessities of establishing a sub-level financial management system under the circumstances where scale of running college comes increasingly closer to steadiness and also expenditures are constantly rising. The paper puts forward the necessity of establishing a sub-level financial management system, as well as some assumpations and suggestions of improving sub-level financial management system.

关 键 词：高职院校 二级财务管理 体系 问题 

分 类 号：G717.5[文化科学—职业技术教育学]