高;ㄘ攧展芾碇写嬖诘膯栴}及對策
發(fā)布時間:2018-02-03 16:04
本文關鍵詞: 高校 基建財務 管理 出處:《高等農(nóng)業(yè)教育》2013年05期 論文類型:期刊論文
【摘要】:高;ㄘ攧展芾硎且罁(jù)國家、地方法律法規(guī)和辦學方針,以辦學為中心,組織各項財經(jīng)活動,處理各種財務管理的一項管理活動。近年來,隨著高;窘ㄔO規(guī)模的逐漸擴大,按照原有的財務管理辦法已經(jīng)不能有效的防范財務風險,另外,由于"信息不對稱"、"參與程度較低"等原因,基建財務管理無法在實際中落實到基建項目的各方面,因此,高;ㄘ攧展芾盹@得尤為重要。通過分析當前高;ㄘ攧盏墓芾硖攸c、存在問題,結合實際工作經(jīng)驗,提出改進措施,力圖促進高;ㄘ攧諆炔靠刂坪捅O(jiān)督機制的進一步完善。
[Abstract]:The financial management of capital construction in colleges and universities is a kind of management activity, which is based on the national, local laws and regulations and the policy of running a school, taking running a school as the center, organizing various financial activities and dealing with various kinds of financial management. With the gradual expansion of the scale of capital construction in colleges and universities, the financial risk can not be effectively prevented according to the original financial management methods. In addition, because of the "information asymmetry", "the degree of participation is low" and so on. The financial management of capital construction can not be implemented to all aspects of capital construction projects in practice, therefore, the financial management of capital construction in colleges and universities is particularly important. Through the analysis of the management characteristics of capital construction finance in colleges and universities, there are some problems. Combined with practical work experience, this paper puts forward some improvement measures to promote the further improvement of internal control and supervision mechanism of capital construction finance in colleges and universities.
【作者單位】: 沈陽農(nóng)業(yè)大學;
【分類號】:G647.5
【正文快照】: 近年來,我國高等教育規(guī)模不斷擴大,各高校紛紛加快新校園建設的步伐;ㄘ攧展芾碜鳛榛üこ坦ぷ鞯闹匾魏蛢瓤丨h(huán)節(jié),作用尤為突出。本文基于內部控制的視角,著眼于基建財務管理體系的建設,提倡提高財務人員在基建全程的參與度,力爭較好的解決目前基建財務管理中存在的
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