“双一流”背景下高校财务治理现代化建设路径的研究  

Research on the Path of Modernization of Financial Governance in Colleges and Universities Under the Background of“Double First Class”

作　　者：薛艳春[1] 于淼[1] 王丹 XUE Yan-chun;YU Miao;WANG Dan(Harbin Medical University;The Fourth Affiliated Hospital of Harbin Medical University)

机构地区：[1]哈尔滨医科大学 [2]哈尔滨医科大学附属第四医院

出　　处：《当代会计》2022年第21期25-27,共3页Contemporary Accounting

摘　　要：文章针对当前高校财务治理中存在的问题,提出了完善财务组织架构、创新财务管理模式、加强全面预算管理、加强依法理财刚性约束、发挥监督导向的作用、加强财务团队建设的措施,旨在夯实高校的财务治理体系,促进高等教育实现内涵式、高质量发展。In view of the problems existing in the current financial governance of colleges and universities,this paper puts forward some measures to improve the financial organizational structure,innovate the financial management model,strengthen the comprehensive budget management,strengthen the rigid constraints of financial management according to law,give full play to the role of supervision and guidance,and strengthen the construction of financial teams,aiming to be helpful to consolidate the financial governance system of colleges and universities and promote the connotative and high-quality development of higher education.

关 键 词：“双一流” 高校 财务治理 现代化 

分 类 号：G647.5[文化科学—高等教育学]