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随着高校财务管理精细化的发展,高校院校两级财务管理也由理论开始付诸实践,并在各高校逐步深入开展。高校经过近十多年来财务高度集中化、集约化的管理模式发展,其优势增长阶段已经被习惯和认同,而其弊端和瓶颈开始凸显。院校两级财务管理模式是高校财务管理的又一次突围,如何找准两者之间的切入点与平衡点,实现集中化、集约化与两级财务管理模式的双赢,是高校财务管理需要再深入探究的方向。
With the development of fine financial management in colleges and universities, two levels of financial management in colleges and universities have also been put into practice by theory, and have been gradually carried out in various colleges and universities. After more than a decade of financially highly centralized and intensive management in colleges and universities, the advantages and growth stages of colleges and universities have become accustomed and recognized. However, the disadvantages and bottlenecks have begun to emerge. The two-level financial management model of colleges and universities is another breakout of financial management in colleges and universities. How to find out the starting point and the balance point between the two and realize the win-win between centralized and intensive financial management pattern and the two-level financial management pattern is the need of university financial management Further exploration of the direction.