地方本科院校财务绩效管理存在的问题与建议

发布时间：2018-04-05 11:25

本文选题：地方本科院校　切入点：财务绩效管理　出处：《会计之友》2017年17期

【摘要】：众所周知,地方本科院校在我国高等教育中的重要性日益凸显,其财务绩效管理也受到社会各界广泛关注。基于对湖北省地方本科院校的调研,采用定性和定量分析的方法,揭示当前地方本科院校财务绩效管理现状及存在的问题,并提出相应的建议,为地方本科院校开展财务绩效管理提供借鉴。研究结果表明,当前,地方本科院校财务预算编制日趋规范,财务支出逐步迈向精细化,财务绩效考核、审计监督与信息公开逐步推进,财务对高校人才培养的支撑作用日益显现;但也存在经费执行效率低、内部控制不严及绩效考核流于形式等问题。为此,需要在财务支出的精细化管理、权力运行的制约、资产的规范化管理、财务人员的业务培训以及财务绩效的考核体系等方面加强建设。
[Abstract]:As we all know, the importance of local colleges and universities in our higher education is increasingly prominent, and its financial performance management has been widely concerned by all walks of life.Based on the investigation of local colleges and universities in Hubei province, the present situation and problems of financial performance management in local colleges and universities are revealed by using qualitative and quantitative methods, and the corresponding suggestions are put forward.For the local colleges and universities to carry out financial performance management to provide reference.The results show that, at present, the financial budget of local colleges and universities is becoming more and more standardized, and the financial expenditure is gradually moving towards refinement, financial performance appraisal, audit supervision and information disclosure.Finance plays a more and more important role in talent training in colleges and universities, but there are also some problems such as low efficiency of fund execution, inadequate internal control and formality of performance appraisal.Therefore, it is necessary to strengthen the construction of the finer management of financial expenditure, the restriction of power operation, the standardized management of assets, the training of financial personnel and the evaluation system of financial performance.
【作者单位】：武汉大学;
【分类号】：G647.5

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