CAJ | 학술논문

随着我国高等教育改革的逐步深化和国家加快发展现代职业教育的战略措施,高职院校的办学规模迅速扩大,财务管理的内涵日益丰富,原有的"统一领导、集中管理"的财务管理体制已经不适应新的办学要求,目前,实行院系二级财务管理,提升财务管理水平是高职院校发展的必然趋势.结合现状简要分析高职院校实行院校二级财务管理遇到的难点和问题,并提出相应的措施.
수착아국고등교육개혁적축보심화화국가가쾌발전현대직업교육적전략조시,고직원교적판학규모신속확대,재무관리적내함일익봉부,원유적"통일령도、집중관리"적재무관리체제이경불괄응신적판학요구,목전,실행원계이급재무관리,제승재무관리수평시고직원교발전적필연추세.결합현상간요분석고직원교실행원교이급재무관리우도적난점화문제,병제출상응적조시.
With the strategic measures of deepening higher education reform and accelerating the development of modern vocational education,the rapid expansion of school running scale,the connotation of financial management has become more and more abundant and,the original'unified leadership and centralized management of the finan-cial management system has not adapted to the new requirements of running schools any more. At present,imple-menting second-level financial management and improving financial management level are the inevitable trend of the development of higher vocational colleges. Combined with difficulties and problems encountered in second-lev-el financial management and a brief analysis of the current situation of higher vocational colleges,the corresponding measures are put forward.