CAJ | 학술논문

21世纪的高等院校财务管理应当树立新的职能观、风险观和可持续发展观，为学校的健康可持续发展发挥财务决策支持职能。为此要建立科学化、精细的预算管理机制。加强学校财务会计制度，加强监督与考评，提升经费管理信息化水平等制度建设，并在统一领导分机关的内部财务治理机制下，加强高校财务基础工作建设，完善财务工作管理体制，为提高管理水平提供制度保障。
21세기적고등원교재무관리응당수립신적직능관、풍험관화가지속발전관，위학교적건강가지속발전발휘재무결책지지직능。위차요건립과학화、정세적예산관리궤제。가강학교재무회계제도，가강감독여고평，제승경비관리신식화수평등제도건설，병재통일령도분궤관적내부재무치리궤제하，가강고교재무기출공작건설，완선재무공작관리체제，위제고관리수평제공제도보장。
We should set up new ideas about the function, risk and sustainable development of financial management in colleges and universities in the 21^st century so as to display the decisive and supportive function of finance for their healthy sustainable development. As a result, we have to establish and perfect scientific and concise budget management mechanisms, strengthen the financial and accounting system as well as financial supervision and evaluation, carry out the basic work of financial service and improve financial management mechanisms to provide system guarantee for the improvement of management level.