高校二级管理模式下的财务一体化研究  

Research on Financial Integration of the Secondary Management Model in the University

作　　者：毛素平[1] 杨国勇[2] 

机构地区：[1]嘉兴学院计划财务处,浙江嘉兴314001 [2]嘉兴学院平湖校区管委会,浙江嘉兴314001

出　　处：《嘉兴学院学报》2014年第1期136-139,共4页Journal of Jiaxing University

摘　　要：针对目前高校二级管理模式下财务运行中存在的问题,通过分析财务预算、核算、决算一体化建设的制约因素,提出深化实践"全员财务"的理念,从内外部因素着手,加强财务一体化建设。With regard to the financial problems existing in secondary management mode of colleges and uni versities, and from analysis on the constraints of the construction of financial budget and final accounts, accounting integration , the paper puts forward to deepen the practice of ＂overall financial＂ concept, from the internal and external factors, to strengthen the construction of financial integration.

关 键 词：二级管理模式 财务一体化 全员财务 自主理财 制约因素 

分 类 号：G647.5[文化科学—高等教育学]