CAJ | 학술논문

民办高校财务管理水平的高低，直接影响着民办高校的长远利益和持续发展。因此，对自收自支民办高校财务管理问题的研究，对提高其管理水平和管理质量具有重大意义。本文剖析了民办高校财务管理中面临的若干问题及成因，结合民办高校的实际情况，从财务管理指导思想、管理制度、业务流程、内控监督等方面提出相应的改进建议，以期为民办高校加强内部管控，推进精细管理，促进健康发展提供指引。
민판고교재무관리수평적고저，직접영향착민판고교적장원이익화지속발전。인차，대자수자지민판고교재무관리문제적연구，대제고기관리수평화관리질량구유중대의의。본문부석료민판고교재무관리중면림적약간문제급성인，결합민판고교적실제정황，종재무관리지도사상、관리제도、업무류정、내공감독등방면제출상응적개진건의，이기위민판고교가강내부관공，추진정세관리，촉진건강발전제공지인。
Financial management is an important part of the higher education administration, and it is of special importance for the development of a non-governmental university with its expense covered by its earning. This article probes into several problems and their causes that are faced by the financial management department of non-governmental universities. Based on the actual situations of non-governmental universities, suggestions are proposed to improve financial management from guiding ideology, management system, business process, internal control and supervision, which strengthen internal monitoring, realize fine-grained financial management, and ultimately safeguard the healthy development of non-governmental universities.