Implement the scientific concept of development to create a new situation in University Financial Management.docVIP

Implement the scientific concept of development to create a new situation in University Financial Management First, the financial management of universities in the main problems (A) the financial budget mechanism is not perfect, inadequate budget management constraints Higher prevalence of high tension and the financial waste of money coexistence phenomenon: First, because the traditional concept of the impact that budget management is the university budget. That the budget set by superiors to approve the preparation of a budget statement is the goal of budget management, but do not talk about on stage in the implementation and control of budgetary control. Second, the budget goals and reality is not close. University budget has been in use in China is the base plus growth method that the expenditure base for the foundation, many years, the budget sets the budget, so that approved the expenditure targets for the year with a big gap between the actual situation, curing the funds distribution pattern among the various departments, restricted the development of economic structure and layout adjustments. budgets congenitally deficient, the seriousness of the budget and enforceability of . Third, due to budget preparation and approval to the project is not refined, resulting in budget assignment late, slow implementation of a large number of special funds to pay concentrated in the fourth quarter, the business does not know how much money to spend, thus causing frequent supplementary budget. (B) re-accounting financial accounting, light management, financial analysis is weak To the financial statements reflect the financial analysis is mainly based on the figures, through comparative analysis, ratio analysis to evaluate the school’s financial position and operating efficiency. The school of economic activity has not only limited to the statements, in reality, there are also economic activity some sporadic incidents and some uncertain factors, if only An an