摘要
针对国家新修订的《高等学校财务制度》主要内容和变化的解析,探讨其对高校预算管理、收支管理、资产管理等方面的影响,并结合目前高校财务管理的实际运行情况和特点,提出了高校应对新财务制度改革在财务管理工作方面的思路和建议,以期促进高校财务管理工作稳定、健康、可持续发展.
Based on the interpretation of newly revised Financial Regulations for universities ,the impact of which on budget ,revenue ,expenditure ,and asset was analyzed .Combined with the actual operation situation and characteristics of current financial management in universities ,some ideas for the reform of the universities to deal with the financial management based on the new financial regulations were put forward ,in hopes of promoting the healthy and stable development of the financial management in uni-versities .
出处
《西安工程大学学报》
CAS
2014年第3期372-375,共4页
Journal of Xi’an Polytechnic University
基金
陕西省教育厅专项科研资助项目(2013JK0204)
关键词
高等学校
财务管理
财务制度
university
financial management
financial regulations
