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充足和稳定的收入来源是高等学校顺利开展工作,承担相应职能,完成教学目标的基本保障,收入管理活动也是高等学校财务管理工作需要重点关注的工作。高等学校想要提高财务管理效率,提升财务管理水平,就必须在完善管理活动上多下功夫,合理划分学校各类收入,提高财务管理的针对性。本文主要从经过修订的《高等学校财务制度》入手,首先通过案例分析的方式明确区分财政补助收入与事业收入两方面不同的内在含义,并以此为基础给出了有助于解决问题的建议,即理清各类收入的定义及其之间的关联。此外,还要把财务制度和预算管理的具体要求有机结合,保证两者在内在实际与外在表现两方面都做到规范与统一。
Adequate and stable sources of income are the basic guarantee for colleges and universities to smoothly carry out their work, take corresponding functions and complete the teaching objectives, and income management activities are also the tasks that need to be paid more attention to in the financial management of higher education institutions. In order to improve the efficiency of financial management and improve the level of financial management, institutions of higher learning must make more efforts to improve their management activities, reasonably divide all kinds of school income and improve the pertinence of financial management. This article starts with the revised “Institution of Higher Education”. Firstly, through the way of case analysis, it makes a clear distinction between the two meanings of the financial subsidy income and the business income, on the basis of which, it gives some suggestions to help solve the problem , That is to sort out the definition of various types of income and the correlation between them. In addition, the financial system and the specific requirements of the budget management should also be organically integrated to ensure that both are standardized and unified in terms of both actual and external performance.