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华中理工大学汉口分院是武汉市直属高等工科学院。该院计划财务处是全省财会工作先进集体,10年来,他们在加强财务管理实践过程中,围绕以强化计划管理和会计监控能力为手段,以提高资金使用效益为目的,对分院的各项资金实行了有效的改革。一、制订综合财务计划,处理好四种关系该处在制订综合计划时,采取自下而上、综合平衡的方法,注意处理好以下4个方面的关系:①维持与发展的关系:分院各项费用的支出,一部分用于维持分院原有的机构和规模所需的人员经费和公用经费;一部分用于增加教职员工、学生,扩大办学规
Hankou Branch Huazhong University of Science and Technology is directly under the Wuhan Institute of Technology. The planning and finance department of the hospital is an advanced collective of the province’s accounting work. In the past 10 years, in the process of strengthening the practice of financial management, focusing on strengthening the management of planning and accounting supervision and control as well as improving the efficiency of capital utilization, Funds have implemented effective reforms. I. Formulating Comprehensive Financial Plan and Handling Four Kinds of Relationships When formulating the comprehensive plan, the department adopts a bottom-up and balanced approach and pays attention to handling the following four aspects: ① The relationship between maintenance and development: each branch Some of the expenses for the project are used to support personnel and public funds required for the original organization and scale of the branch; some are used to increase the number of faculty members and students and to expand the school regulations