首页|内涵式发展视域下校院两级财务管理策略探析——以高职院校为例

内涵式发展视域下校院两级财务管理策略探析——以高职院校为例

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高职院校实施校院两级财务管理是推进内涵式发展的重要环节.当前,高职院校在实施校院两级财务管理方面存在内部控制管理体系不完善、预算编制缺乏科学性和精细度、资金支出不规范、财务信息化水平薄弱等现象.为此,高职院校的校院两级财务管理要完善内控管理体系、精细化预算编制、规范资金支出并建立授权审批制度、提升财务信息化水平,将有助于提升财务管理的科学性和规范性,并有助于推动高职院校内涵式发展.
An analysis of financial management strategies at university and college level from the perspective of connotative development——Taking higher vocational colleges as an example
The implementation of two-level financial management in higher vocational colleges is an important link to promote connotative development.At present,in the implementation of the two-level financial management,there are some phenomena such as imperfect internal control management system,lack of scientific and precise budget preparation,non-standard capital expenditure and weak financial information level.To this end,improving the internal control management system,refining the budget preparation,standardizing the fund expenditure and establishing the authorization and approval system,as well as improving the level of financial informatization will help to improve the scientific and normative financial management at the two levels,so as to further promote the connotative development of higher vocational colleges.

connotative developmenthigher vocational collegestwo levels of financial management

廖婷婷

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福建艺术职业学院,福州 350199

内涵式发展 高职院校 两级财务管理

2024

闽西职业技术学院学报
闽西职业技术学院

闽西职业技术学院学报

影响因子:0.314
ISSN:1673-4823
年,卷(期):2024.26(3)