基于内涵式发展的高校财务管理创新  

The Innovation of University Financial Management From the Perspective of Connotative Development

作　　者：梁勇[1,2] 干胜道[1] 

机构地区：[1]四川大学商学院,成都610064 [2]四川师范大学计划财务处,成都610066

出　　处：《四川师范大学学报（社会科学版）》2017年第2期79-84,共6页Journal of Sichuan Normal University(Social Sciences Edition)

基　　金：四川省教育厅课题"高校财务内涵发展的关键指标与实施路径研究"(16SB0053);四川省教育发展研究中心课题"论高校财经政策研读与财务基础规范研究"(CJF16010)阶段性研究成果

摘　　要：高校在经历外延式、规模化发展后,必然需要内涵上的质量回归,这给高校财务管理的变革带来了新的冲击与机遇。高校财务管理面临着严峻的形势,除了社会压力持续增长外,高校内部财务管理发展进程中也沉积了多元利益冲突和不少发展问题,思考和探索高校财务新的发展思路和空间,从财务本质上寻找突破口,以改革推动发展,提升财务管理水平,走内涵式发展建设道路,成为当前和未来高校财务管理需要解决的迫切问题。Having experienced denotative and scale development, universities need a quality return on the connotation this brings new opportunities and impact to the reform of the financial management in universities. In recent years, university financial management is facing severe situation as social pressure continues to grow. At the same time, the internal financial management of universities has a lot of problems because of diversified conflicts of interests, taking the path of connotative construction, New financial development mode and space, a breakthrough in financial essence, promoting the development by reform, and enhancing financial management level are all urgent to be solved in financial management of the university at present and in the future.

关 键 词：高校 财务管理 内涵式发展 财务内控制度 绩效 

分 类 号：G647.5[文化科学—高等教育学]