财务视角下高校人员经费管理问题研究——以H高校为例  

The Research on the Management of Personnel Funds in Universities from a Financial Perspective—Taking H University as an Example

作　　者：王坤 

机构地区：[1]北京服装学院财务部,北京

出　　处：《现代管理》2023年第6期821-827,共7页Modern Management

摘　　要：高校是人力资本密集型单位,高校的发展离不开人才的强力支撑。为了充分发挥人员经费对高校人才的激励作用,推动高校教育和科研事业的高质量跨越式发展,就必须高度重视人员经费的管理工作。本文结合H高校实际情况,阐述了高校人员经费的内涵和特点,指出了高校人员经费在财务管理方面存在的问题,并提出了以制度建设、内部控制、信息化建设等为原则构建薪酬一体化管理体系,以期能为高校人员经费管理提供切实可行的办法,提高人员经费财务管理水平,促进高校的长远发展。Universities are human resource-intensive units, and the development of universities cannot be separated from the strong support of talents. In order to fully play the incentive effect of personnel funds on university talents and promote the high-quality and leapfrog development of higher education and scientific research, it is necessary to attach great importance to the management of personnel funds. Basing on the actual situation of H University, this article proposes the construction of an integrated system of salary management based on principles such as institution building, internal control, and informatization construction by elaborating on the connotation and characteristics of personnel funds, also pointing out the problems in financial management of personnel funds in universities, so as to provide practical and feasible methods for personnel funds management in universities, improve the financial management level of personnel funds, and promote the long-term development of universities.

关 键 词：高校 人员经费 薪酬一体化 

分 类 号：G64[文化科学—高等教育学]