浅析高职院校的二级财务管理模式

随着高等教育体制的改革,职业技术教育的地位越来越重要,高职院校已逐步与市场接轨,学校已从单一的事业型管理向多元化管理转变,筹资方式逐渐趋向多元化。如何在现有的运行机制下实行财务管理,有效地规避财务和法律风险、实现资源的优化配置,是发展迅速的职业教育行业面临的一个首要问题。文中从高等职业技术教育的现状入手,阐述了二级财务管理的基本模式,探讨了如何解决集权与分权的矛盾,通过适度授权和年终预算考评机制调动二级单位的主动积极性,引导他们从被动管理到主动参与,从而实现管理重心的适度下移,实现教育事业资金的有效配置和资金周转的良性循环。

Discussion on Sub-financial Management Mode of Higher Vocational Colleges

Along with the higher education system reform.vocational and technological education of becoming more and more important,the higher vocational education school has gradually withthe markt,the school already from single awhile management to diversification.In the existing operational mechanism of financial management,how to effectively evade financial and legal risk,optimize the allocation of resources,is rapidly developing vocational education indusrry faces a primary problem This paper starts from the higher vocational and technical education,expounds the present situation of the basic pattern of the sub-financial management,and probes into how to solve the contradiction,centralization and decentralization,through approprate authorized and annualbudget examination mechanism to mobileze the enthusiasm of secondary unit initiatice,guides them from passice to active participation in management,soas to realiae the moderate management focus on education career moves down,to realize efficient allocation of funds and capital tumover virtuous circle.