高校财务管理中存在的主要问题与对策.pdfVIP

7 6 ( ) V o l7 N o6 2007 10 Journal o f K unm ing U n iversity of Sc ience and T echno logy O ct2007 李群英 ( 650093) : 阐述了当前形势 我国高等学校财务管理存在的主要问题 包括缺乏与高校发展战略相适 应的财务发展战略资产管理相对滞后重拨款轻收支管理科研经费管理相对薄弱等; 通过对以上问 题的分析 提出了对策建议 即分阶段实施财务战略强化国有资产管理加强收支管理提高办学效 率完善内部控制制度建立 一支高素质的会计队伍等 : 高等学校; 财务管理; 对策 : G475 : A : 167 1- 1254 ( 2007) 06- 005 1- 03 M ain P rob lem s in F inancialM anagem en t in Colleges and Un iversities and Coun term easures L IQ un- y ing ( F inanc ia l O ff ice K unm ing U n ive rsity o f ScienceT echno logy Kunm ing Y unnan 65009 3 Ch ina) Abs tract: Th is p ap er analyzes the m ain prob lem s in financial m anagem ent o f colleges and un iversities of China including lack of f inanc ial developm en t strategy su itable to the deve lopm ent of co lleges and un iversities re lative lagg ing of assets m anagem ent re lat ive lag attach ing m ore mi portance to fund appropriation w h ile less to revenue and expenditure contro l and w eakness in research ing fund. B ased on the analysis of the problem s counterm easures and suggestion s are proposed nam e ly mi plem enting financia l strategy by phases enh anc ing state- ow ned asset m anagem ent streng then ing revenu e and expenditure contro l mi prov ing the w ork ing efficien cy perfecting the interna l control system and estab lishing a h igh qu ality accounting p ersonne.l K ey words: colleges and universities; financia l m anagem ent; counterm easures