| 高职院校二级学院经费综合管理体制改革初探 |
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| 引用本文： | 舒文舟.高职院校二级学院经费综合管理体制改革初探[J].孝感职业技术学院学报,2013(4):24-26,43. |
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| 作者姓名： | 舒文舟 |
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| 作者单位： | 湖北职业技术学院,湖北孝感432000 |
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| 摘 要： | 高职院校二级学院经费综合管理体制改革，有利于促使二级学院牢固树立成本意识、竞争意识和责任意识，激发其办学的积极性和创造力，实现二级学院由“教学主体”向“准办学实体”的转变。为此，应以成本核算为切入点，采取创新决策机制、改革经费使用管理体制、改革分配管理制度、改革奖惩制度、明确二级学院经费综合管理的费用开支项目及范围等措施，扩大二级学院的办学自主权，促进二级学院更好地发展。
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| 关 键 词： | 二级学院 经费管理 体制 改革 |
Exploration on Expenditure Integrated Management System Reform in Secondary Schools of Higher Vocational Colleges |
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| Institution: | SHU Wen - zhou (Hubei Polytechnic Institute, Xiaogan, Hubei 432000, China) |
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| Abstract: | Expenditure integrated management system reform in secondary schools of higher vocational colleges can help secondary schools firmly establish the sense of cost, competition and responsibility, motivate the enthusi- asm and creativity of school -running, and transform secondary schools from ＂teaching subject＂ to ＂quasi -school -running entity＂. Therefore, we should take cost accounting as breakthrough point, adopt innovative decision - making mechanism, reform expenditure using management system, distribution management system, reward and penalties system, clear items and range of expenditure integrated management in secondary schools, expand their autonomy of school - running and promote the better development of secondary schools. |
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| Keywords: | secondary schools expenditure management system reform |
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