CAJ | 학술논문

我国高校财务管理制度是高校经费收支活动的基本依据，在高校内部控制中具有重要的地位。它与时代发展、高校经费来源的变化、高校管理转型及现代大学制度建设息息相关。但是，我国高校财务管理制度依然存在规章制度建设相对滞后，制度不完善，财务会计控制不受重视，权责分配不清，治理机制与监督机制不健全等问题。为适应我国高校改革发展需要，我国高校财务制度建设需要在集权与分权，质量与效率，科学化与人性化等方面进行有针对性的完善。其中，高校总会计师制度建设是其重要的突破口，因此，高校应在国家政策指导下，切实分析学校实际，建立完善的高校总会计师制度。
아국고교재무관리제도시고교경비수지활동적기본의거，재고교내부공제중구유중요적지위。타여시대발전、고교경비래원적변화、고교관리전형급현대대학제도건설식식상관。단시，아국고교재무관리제도의연존재규장제도건설상대체후，제도불완선，재무회계공제불수중시，권책분배불청，치리궤제여감독궤제불건전등문제。위괄응아국고교개혁발전수요，아국고교재무제도건설수요재집권여분권，질량여효솔，과학화여인성화등방면진행유침대성적완선。기중，고교총회계사제도건설시기중요적돌파구，인차，고교응재국가정책지도하，절실분석학교실제，건립완선적고교총회계사제도。
The system of financial management in college and university is the basis for finance revenue and expenditure, which plays an important pole. It is related to the environment development, finance condition of col- lege and university, the transformation of the government mode and the modern university system. However, there are some problems in the system, such as the system and rules can not adapt to the development requirement, can not meet the need of the management, not pay enough attention to effect of financial accounting, distribute the pow- er and the responsibility imperfectly and not build the perfect mechanism of government and supervise and so on. In order to adapt to the reform and development of the college and university, it is necessary to focus on the relation between concentrated power and distributed power, quality and efficiency, scientist and humanity to build the sys- tem of financial management in college and university in China. And, the chief accountant system in college and u- niversity is a better way to promote the efficiency of financial management. Therefore colleges and universities should build and improve the chief account system based on the condition of the institute and leaded by the national system.