CAJ | 학술논문

在全球经济一体化和知识经济全球化的趋势下，不仅是企业间的竞争白热化，事业单位，特别是高校的竞争更是进入了前所未有的冲刺阶段。要想在当前激烈的市场竞争中切实提升高校财务管理水平和服务质量，就必须改革高校财务管理体制机制，建立既能适应全球市场经济和知识经济发展需求，又能促进教学科研事业发展的高校财务管理体制，健全财务管理运行机制。加强财务务人员管理，提高财务人员整体素质则是高校提升管理水平，健全规章制度，提高资金使用效益的关键。本文深入分析了当前我国高校财务人员存在的问题及其原因，有针对性地提出了完善高校选人用人机制，注重综合素质培训，明确职责权限及开展考评奖惩等具体措施，供读者参考。
재전구경제일체화화지식경제전구화적추세하，불부시기업간적경쟁백열화，사업단위，특별시고교적경쟁경시진입료전소미유적충자계단。요상재당전격렬적시장경쟁중절실제승고교재무관리수평화복무질량，취필수개혁고교재무관리체제궤제，건립기능괄응전구시장경제화지식경제발전수구，우능촉진교학과연사업발전적고교재무관리체제，건전재무관리운행궤제。가강재무무인원관리，제고재무인원정체소질칙시고교제승관리수평，건전규장제도，제고자금사용효익적관건。본문심입분석료당전아국고교재무인원존재적문제급기원인，유침대성지제출료완선고교선인용인궤제，주중종합소질배훈，명학직책권한급개전고평장징등구체조시，공독자삼고。
In the trend of integration of global economy and globalization of knowledge and economy, not only the competition between enterprises but also the institutions, especially the competition among universities is fierce. In order to improve the financial management level and service quality in the current fierce competition, we must reform the system of financial management mechanism in universities and establish the financial management system of university which can not only consist with the development need of global market economy and knowledge economy, but also can promote the teaching and scientific research work, to get a perfect financial management mechanism. To strengthen financial management and improve the overall quality of the financial personnel in universities is the key to enhance the management level, and improve regulations and the efficiency in the use of funds. This paper analyzes the present problems and the causes of financial personnel in universities, puts forward the measures of improvement of the employment mechanism, strict comprehensive quality training, clear responsibilities and rewards and punishment evaluation, as an reference.