高校基建财务管理中存在的问题及对策

发布时间：2018-02-03 16:04

本文关键词： 高校基建财务管理　出处：《高等农业教育》2013年05期 　论文类型：期刊论文

【摘要】：高校基建财务管理是依据国家、地方法律法规和办学方针,以办学为中心,组织各项财经活动,处理各种财务管理的一项管理活动。近年来,随着高校基本建设规模的逐渐扩大,按照原有的财务管理办法已经不能有效的防范财务风险,另外,由于"信息不对称"、"参与程度较低"等原因,基建财务管理无法在实际中落实到基建项目的各方面,因此,高校基建财务管理显得尤为重要。通过分析当前高校基建财务的管理特点、存在问题,结合实际工作经验,提出改进措施,力图促进高校基建财务内部控制和监督机制的进一步完善。
[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.
【作者单位】：沈阳农业大学;
【分类号】：G647.5
【正文快照】： 近年来,我国高等教育规模不断扩大,各高校纷纷加快新校园建设的步伐。基建财务管理作为基建工程工作的重要支撑和内控环节,作用尤为突出。本文基于内部控制的视角,着眼于基建财务管理体系的建设,提倡提高财务人员在基建全程的参与度,力争较好的解决目前基建财务管理中存在的

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