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推进高校财务科学化、精细化管理是落实科学发展观的必然要求,也是高校进行内部管理体制改革,增加办学活力,摆脱财务困境的现实需求。本文着重阐明了高校财务科学化、精细化管理的内涵和基本原则,并就推进高校财务科学化、精细化管理的两个重要方面——财务管理体制和绩效预算进行了具体论述。
Promoting scientific and meticulous financial management in colleges and universities is an inevitable requirement for implementing the scientific development concept and a realistic demand for colleges and universities to reform their internal management systems so as to increase the viability of running schools and get rid of financial difficulties. This paper emphasizes the connotation and basic principles of scientific and meticulous management of finance in colleges and universities, and elaborates on two important aspects of financial management and meticulous management - financial management system and performance budget.