| 高等院校二级学院（分校）财务管理探究 |
| |
| 引用本文： | 刘幼平.高等院校二级学院（分校）财务管理探究[J].四川教育学院学报,2008,24(11):1-3. |
| |
| 作者姓名： | 刘幼平 |
| |
| 作者单位： | 四川教育学院,财务处,成都,610041 |
| |
| 摘 要： | 1999年以来，我国部分普通高校经批准举办了具有独立法人资格、实行相对独立办学、财务独立核算、按民办机制运作的二级学院（分校或联办）。二级学院财务管理不规范、账外设账和“小金库”问题近年来有蔓延的趋势，因其隐蔽性强，学校不易察觉和根除，又因其危害性大，给学校的正常管理和党风廉政建设带来隐患。所以，怎样规范和加强二级学院（分校）的财务管理和会计核算、确保财务工作的正常运行和监管，是当前很多高校面临的问题。加强对高等院校二级学院财务的管理，已经成为强化高校党风廉政建设，从源头预防和治理腐败的重要内容。
|
| 关 键 词： | 高校 二级学院 财务管理 |
A Research on Finance Management of Secondary Colleges Affiliated to Universities |
| |
| LIU You-ping.A Research on Finance Management of Secondary Colleges Affiliated to Universities[J].Journal of Sichuan College of Education,2008,24(11):1-3. |
| |
| Authors: | LIU You-ping |
| |
| Institution: | LIU You-ping |
| |
| Abstract: | Since 1999,non-government affiliated colleges run by civilian capital have been licensed in some common universities,which own the qualifications of independent legal person and financial independent accounting.However,the non-standard financial management of secondary colleges does harm to the normal management of colleges and party conduct construction.Therefore,to regulate and enhance secondary colleges' finance management and accounting,and guarantee the normal operation and supervision of financial affairs,are the issues many universities encounter.To enchance finance management of secondary colleges has become a key part to party conduct construction and preventing and punishing corruption of universities. |
| |
| Keywords: | universities secondary college finance management |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
