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一、国库管理制度改革对高校财务管理的影响(一)对高校财务管理模式的影响目前高校大致有三种财务管理模式:一级财务核算集中管理、二级财务核算集中管理和分级财务核算分级管理,这三种财务管理模式都与国库管理制度改革的要求不相适应。然而要改变目前高校财务管理模式不是一蹴而就的,其牵涉到高校内部机构设置、人事制度、分配制度、核算科目等方方面面。这也是高校财务管理适应这项改革的难点和热点。可见,高校财务管理新模式的创建,需要积极营造适应国库管理制度改革的新环境、树立新理念、推出新举措。
First, the reform of the treasury management system of university financial management (a) the impact of university financial management At present, there are roughly three kinds of financial management in colleges and universities: a centralized financial accounting management, centralized management of secondary financial accounting and hierarchical financial accounting hierarchical management , These three kinds of financial management models are incompatible with the requirements of the reform of the treasury management system. However, to change the current university financial management model is not accomplished in one move, which involves the internal institutions of higher learning institutions, personnel system, distribution system, accounting subjects and so on. This is also the difficulties and hot spots for college financial management to adapt to this reform. Obviously, the creation of a new financial management model for colleges and universities needs to actively create a new environment that adapts to the reform of the treasury management system, establish new concepts and introduce new measures.