摘要
分析了高校基建财务管理中存在的一些问题如项目预算概算编制不当、没有形成科学的内控体系和监督机制以及缺乏专业的基建财务管理人员等,探讨了高校应从完善内控体系、制定精细化的管理模式、形成有效的监督机制和培养专业的基建财务管理人员等几个方面来构建一套完整的基建财务管理体系,希望能为高校建设提供一定的帮助。
This paper analyzes some problems existing in the financial management of capital construction in colleges and universities,such as the improper preparation of budget estimates,the lack of scientific internal control system and supervision mechanism,and the lack of professional financial management personnel for capital construction. It discusses that the colleges and universities should improve the internal control system,formulate the refined management mode,form an effective supervision mechanism and cultivate professional financial management for capital construction personnel and other aspects to build a complete financial management system of infrastructure construction,hoping to provide some help for the construction of colleges and universities.
作者
刘鸿霆
齐思
刘祝瑛
Liu Hongting;Qi Si;Liu Zhuying(Sichuan Radio and Television University,Chengdu 610000,China)
出处
《山西建筑》
2020年第7期170-172,共3页
Shanxi Architecture
基金
高校基建财务管理体系构建(立项编号:18SB0421)。
关键词
高校
基建财务
管理体系
university
capital construction finance
management system
