昆明理工大学学报：社会科学版
昆明理工大學學報：社會科學版
곤명리공대학학보：사회과학판
Journal of Kunming University of Science and Technology(Social Sciences)
2008年
10期
53~57
,共null页
高校 财务管理 现状 对策
高校 財務管理 現狀 對策
고교 재무관리 현상 대책
tertiary institution ; financial management, the status quo ; countermeasures
就当前高校财务管理存在的制度缺陷、财务运行机制不健全、人员素质情况、资产账实不符、以及财务管理面临新挑战等方面对高校财务管理的现状和问题进行了分析。提出了加强和提高高校财务管理的对策，即：树立新的财务管理观念、健全财务管理体制、加强财务风险管理、提高财务人员的综合素质、实行总会计师制度、防止国有资产流失等。
就噹前高校財務管理存在的製度缺陷、財務運行機製不健全、人員素質情況、資產賬實不符、以及財務管理麵臨新挑戰等方麵對高校財務管理的現狀和問題進行瞭分析。提齣瞭加彊和提高高校財務管理的對策，即：樹立新的財務管理觀唸、健全財務管理體製、加彊財務風險管理、提高財務人員的綜閤素質、實行總會計師製度、防止國有資產流失等。
취당전고교재무관리존재적제도결함、재무운행궤제불건전、인원소질정황、자산장실불부、이급재무관리면림신도전등방면대고교재무관리적현상화문제진행료분석。제출료가강화제고고교재무관리적대책，즉：수립신적재무관리관념、건전재무관리체제、가강재무풍험관리、제고재무인원적종합소질、실행총회계사제도、방지국유자산류실등。
The paper analyzes the status quo and problems of the current financial management at the tertiary institutions in terms of the defects in the financial management system, the imperfection of financial management mechanism, the quality of the staff, the inconsistent account of assets and the challenges that the financial management faces at the tertiary institutions. Accordingly, the paper presents some countermeasures to strength- en and improve the financial management at the tertiary institutions from the following perspectives： to build up a new concept of financial management, to establish sound financial management system, strengthen financial risk management, to improve the overall quality of the financial staff, to practice a general accounting system and to prevent the loss of state assets and so on.
