我国高校财务管理体制的现状及完善对策  

The Situation and Countermeasures on Our Country Financial Management System of Colleges and Universities

作　　者：王超辉[1] 

机构地区：[1]广州番禺职业技术学院,广东广州511483

出　　处：《山西经济管理干部学院学报》2014年第3期13-16,共4页Journal of Shanxi Institute of Economic Management

基　　金：广州市教育科学"十二五"规划课题"高校总会计师制度合理性与必要性探究"(11B065)阶段性研究成果

摘　　要：目前,从整体上来看,我国高校财务管理体制分为"统一领导、集中管理"和"统一领导、分级管理"两种类型。而高校设置总会计师这一专业岗位也已成为我国高校财务管理体制改革的重要工作。然而,不完善的领导体制、不科学的运行机制以及不重视财务人员队伍建设,是我国高校财务管理体制的主要弊端,因此完善我国高校财务管理体制刻不容缓。At present, our country university financial management system is divided into two types which are ＂ unified leadership, centralized management＂ and＂ unified leadership ,decentralized management＂ on the whole. Colleges and universities set up a chief accountant that has become the important work of financial management system reform in colleges and universities. However, imperfect leading system, unscientific operational mechanism, and the neglect of financial person team＇s construction, are the main disadvantages of university financial management system in our country, thus consummating our country university financial management system is urgently needed.

关 键 词：高校 财务管理体制 财务制度 

分 类 号：F275[经济管理—企业管理]