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高校财务管理是高校管理的一个重要部分。随着高校招生人数、办学规模的迅速扩大以及各项改革措施的不断深入,对高校财务管理提出了更高要求。如何合理配置有限资金,整合资源,在有效范围内发挥出最大效应,是考验高校财务管理能力的重要课题。一、高校财务管理中的主要问题1.财务管理体制尚待完善。高校一般都有自己的二级学院,普遍实行“统一领导、分级管理”的财务管理体制,即学校和各个分校区、分院等校内二级单位进行分级管理,但仍存在财务管理不到位的现象。二级学院的财务人员基本是以兼职为主,这样就不能进行有效的管理、监督和制约。而且二级财务如果出现问题,它们本身不是责任主体,财务事项很难落实到位。同时多校区管理复杂。高校的财务管理渗透到各个校区的各个方面,在校区分散、跨度大的情况下,导致财务管理复杂、管理环节增加,加大管理内耗。
College financial management is an important part of university management. With the enrollment of colleges and universities, the rapid expansion of the scale of running schools and the continuous deepening of various reform measures, higher requirements for the financial management of colleges and universities have been put forward. How to rationally allocate limited funds, integrate resources and exert the maximum effect in the effective range is an important issue to test the financial management ability of colleges and universities. First, the main problems in the financial management of colleges and universities 1. The financial management system remains to be improved. Colleges and universities generally have their own second-level colleges, the implementation of “unified leadership, hierarchical management ” financial management system, that is, schools and branch campuses, branches and other secondary units within the school level management, but there is still financial management is not in place The phenomenon. The financial staff of the second-level college is basically based on part-time work, so that effective management, supervision and restriction can not be carried out. And if secondary financial problems, they are not the main responsibility, financial matters difficult to put in place. At the same time more campus management complex. Financial management in colleges and universities infiltrates into all aspects of each campus. When the campus is scattered and has a large span, it leads to complicated financial management, increased management links and increased internal friction.