CAJ | 학술논문

高校合并是我国教育体制改革和发展的一个重要举措，目的是提升高校综合水平，扩大办学规模，提高办学质量，优化办学效益。对高校合并财务管理存在问题进行分析的基础上，从建立统一的财务管理机构、财务管理制度、财务核算方式等五个方面提出了解决问题的对策措施。
고교합병시아국교육체제개혁화발전적일개중요거조，목적시제승고교종합수평，확대판학규모，제고판학질량，우화판학효익。대고교합병재무관리존재문제진행분석적기출상，종건립통일적재무관리궤구、재무관리제도、재무핵산방식등오개방면제출료해결문제적대책조시。
Merging of universities is an important move in the reform and development of the educational system of our country .It aims at enlarging the university size ,improving education quality and optimizing the overall efficiency of universities .This paper analyzes the problems in financial management in the merging of universities and proposes countermeasures in five aspects such as establishing the unified financial management department ,the unified finan-cial management system ,unified financial accounting and so on .