综合性本科院校财务管理制度研究

随着我国高等教育的迅速发展,高校办学规模不断扩大,综合性本科院校财务任务日益繁重,原有的财务管理制度存在诸多的问题：学校集中财务统筹管理模式已经不适用于学科种类复杂、下属院系数量繁多的综合性本科院校;学校的预算工作往往只停留在预算报表的编制上,在具体的执行过程中,编制的预算报表没有发挥主导作用;由于高校由国家出资,高校管理者作为法人在高校办学的收益上没有任何压力,导致国家资源的浪费,缺乏有效的校内监督机制;长期以后高校“重教学、轻行政”的管理体制,导致财务人员的普遍水平不高等问题.改革综合性本科院校财务管理制度必须从加强收支预算管理、推行财务分析、加强内部审计监督等方面进行.

A Research on the Financial Management System of the Comprehensive Vniversity

With the rapid development of higher education, the scale of universities have been expanding. And especially the comprehensive university exploited many new majors and more departments, in order to meet the need of society. It also lead more and more heavy financial work burden. As the new situation, original financial management system and staff have already can＇ t be qualified with it. Thereby how to improve the existing financial management system became a worthy study for comprehensive universities. During the study procedure of this issue in Fujian Province, many new problems were founded. Such as current financial general control management mode has not already suit for the comprehensive universities which have complicated subject categories and a huge num- ber of departments. Their budget work is always limited in the aspect of budget and planning, but in the implemen- tation, the budget almost never come into play. Because public universities usually can get financial support from the state, so they are always lack of pressure, consciousness of resource saving, and efficient interalsupcrvisory mechanism and management system which heavy on teaching and light on administration management. All of them result in the general level of universities financial officers is not high. This paper based on analysis and study of a- bove problems, aims at proposing specific reform suggestions in order to strengthen the budget management, carry out financial analysis and enhance auditing supervision and so on, in order to improve the financial management.