强化财务预测,提升财务管理水平  

Strengthen the Financial Forecast to Improve the Financial Management Level

作　　者：吕玉明[1] 徐艳[1] 

机构地区：[1]河北工程技术高等专科学校财务处,河北沧州061001

出　　处：《河北工程技术高等专科学校学报》2013年第1期64-66,共3页Journal of Hebei Engineering and Technical College Quarterly

基　　金：河北省高等教育财务管理专项研究计划一般项目;课题编号:CWZX201116

摘　　要：当前,高校的财务管理工作,大都将重点放到内部财务控制,财务分析工作中,对财务管理工具之一的财务预测认识不足。笔者认为在当前高校独立办学法人地位难以保障,财务治理结构不合理的情况下,建立科学高效的财务预测制度,健全财务预测体系是全面提高高等教育财务管理水平的必然选择。At present, the emphasis of financial management in higher education is mostly put on internal financial control and financial analysis. But the financial forecast, one of the tools of financial management, is always ignored. In the situation that the independent corporate position of university is difficult to be protected and the financial management structure is unreasonable, establishing the scientific and effective financial forecast regulation and perfecting t prove the financial management level in higher e he financial forecast system ducation.

关 键 词：高等学校 财务预测 财务管理 

分 类 号：G647.5[文化科学—高等教育学]