“十四五”时期高校财务管理形势与任务探析  

On the Situation and Tasks of Financial Management in Colleges and Universities During the 14^(th)Five-year Plan Period

作　　者：江林 孙其苓 Jiang Lin;Sun Qiling(Finance Department,Xihua University,Chengdu,Sichuan 610039,China)

机构地区：[1]西华大学计划财务处,四川成都610039

出　　处：《西部经济管理论坛》2021年第6期77-84,共8页West Forum on Economy and Management

摘　　要：在顺应“十三五”时期财税体制改革和政府会计改革、成功开启转型升级之路的基础上,高校财务管理改革与发展步入“十四五”时期,进入以变革融合、提质增效为特征的新阶段。在对“十三五”时期高校财务管理进行总结与回顾的基础上,根据《中华人民共和国国民经济和社会发展第十四个五年规划和2035年远景目标纲要》的相关要求,深入分析“十四五”时期高校财务管理面临的新形势,大力构建财务管理职能对内对外拓展新格局的使命担当。最后,立足新阶段,面对新形势,服务新使命,提出了构建“共治”“法治”“善治”三治融合财务治理体系的新任务,推动高校财务管理工作在“十四五”时期发挥更为积极的作用。On the basis of complying with the reform of fiscal and taxation system and government accounting in the 13^(th)Five-year Plan period and successfully opening the road of transformation and upgrading,the reform and development of financial management in colleges and universities entered the 14^(th)Five-year Plan period,which is a new stage characterized by the integration of changes,quality improvement and efficiency improvement.Based on the summary and review of the financial management of colleges and universities during the 13^(th)Five-year Plan period and according to the relevant requirements of The 14^(th)Five-Year Plan for National Economic and Social Development of the People's Republic of China and the Outline of Long-term Goals for 2035,this paper makes an in-depth analysis of the new situation faced by the financial management of colleges and universities during the 14^(th)Five-year Plan period,and vigorously builds the financial management function of taking on the mission of expanding the new internal and external pattern.Finally,based on the new stage,facing the new situation and serving the new mission,this paper puts forward a new task of building a financial governance system with the integration of"co-governance","rule of law"and"good governance",and promotes the financial management of colleges and universities to play a more active role in the 14^(th)Five-year Plan period.

关 键 词：“十四五”时期 高校财务管理 高质量发展 财务治理体系 

分 类 号：G475[文化科学—教育学]