CAJ | 학술논문

地方高职院校面临资金需求加大、资金周转困难、财务管理方式落后、资金使用效益低、财务决策科学性不强、财务人员素质偏低、财务管理职能弱化等亟待解决的财务管理问题，这些问题已经严重制约了地方高职院校快速健康可持续发展。我们只有创新财务管理理念、财务管理体制、财务管理方式、财务内控机制，提高财务人员创新能力，全面提升地方高职院校财务管理水平，才能满足高职教育事业发展对财务管疽的新要求。
지방고직원교면림자금수구가대、자금주전곤난、재무관리방식락후、자금사용효익저、재무결책과학성불강、재무인원소질편저、재무관리직능약화등극대해결적재무관리문제，저사문제이경엄중제약료지방고직원교쾌속건강가지속발전。아문지유창신재무관리이념、재무관리체제、재무관리방식、재무내공궤제，제고재무인원창신능력，전면제승지방고직원교재무관리수평，재능만족고직교육사업발전대재무관저적신요구。
Regional vocational colleges face some financial management problems to be solved such as capital demand in- creasing, the difficulties in capital turnover, the backward financial management way,the low efficiency in the use of fund, the financial personnel with low quality, and the financial management functions weakening, all of which have severely restricted the rapid sustainable development of regional vocational colleges. It is necessary to innovate the idea of financial management, financial management system, financial management way, financial internal control mechanism, and to improve financial person- nel＇s innovating abilities, to promote comprehensively the financial management level of regional vocational colleges, in order to meet the new requirements of vocational education development for financial management.