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踏着高校财务管理体制改革与创新的步伐,“统一领导、分级管理”的思想理念在越来越多的高校财务监管中存在。目的是调动高校二级单位开展财务工作的积极性,形成“职责清晰、协调一致”的财务管理模式。本文通过对高校二级单位实行财务分级管理的现状及存在的问题进行分析,提出了改善高校财务分级管理的措施。
Inspired by the pace of reform and innovation in the financial management system in colleges and universities, the ideological concept of “unified leadership and hierarchical management” exists in more and more financial supervision in colleges and universities. The purpose is to mobilize the enthusiasm of the secondary units in colleges and universities to carry out financial work and form a “financial management model with clear and coordinated responsibilities”. This article analyzes the status quo and existing problems of financial grade management of secondary units in colleges and universities and puts forward measures to improve the management of university financial grade.