高职院校货币资金管理存在的问题及对策研究——以A职业学院为例  

Research on Problems and Countermeasures of Monetary Fund Management in Higher Vocational Colleges ——Take Vocational College A as an Example

作　　者：王贺丽[1] WANG He-li(Department of Economic Management,Zhumadian Vocational and Technical College,Zhumadian Henan 463000,China)

机构地区：[1]驻马店职业技术学院经济管理系

出　　处：《湖北开放职业学院学报》2019年第22期57-59,共3页Journal of Hubei Open Vocational College

摘　　要：货币资金是高职院校资产的重要组成部分,对于单位日常活动的有序进行和未来发展具有非常重要的作用。货币资金是流动性最强的资产,日常使用和管理中存在的风险比较高,容易出现问题。因此,如何加强货币资金管理,防范货币资金管理存在的风险,使货币资金安全有序地流通对高职院校的正常运转有着举足轻重的作用。对于高职院校而言,只有建立完善的货币资金管理制度,提高财务人员的专业素质,防范货币资金风险,合理使用货币资金,加速货币资金循环与周转,才能保障货币资金使用中的通畅性,提高货币资金的使用效果,满足高职院校发展过程中对货币资金的需求,从而促进高职院校教育事业的发展。Monetary fund is an important part of the assets of higher vocational colleges and plays a very important role in the orderly conduct of daily activities and future development of the unit. Monetary funds are the most liquid assets. The risks in daily use and management are relatively high and prone to problems. Therefore, how to strengthen the management of monetary funds, prevent the risks existing in the management of monetary funds, and ensure the safe and orderly circulation of monetary funds play a decisive role in the normal operation of higher vocational colleges. For higher vocational colleges, only by establishing a perfect monetary fund management system, improving the professional quality of financial personnel, preventing the risks of monetary funds, rationally using monetary funds, and accelerating the circulation and turnover of monetary funds, can the smooth use of monetary funds be guaranteed, the use effect of monetary funds be improved, the demand for monetary funds in the development process of higher vocational colleges be met, and thus the development of higher vocational colleges’ education can be promoted.

关 键 词：高职院校 货币资金 问题 

分 类 号：G640[文化科学—高等教育学]