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近年来,在我国高等教育跨越式发展的同时,高校财务领域也随之出现了诸如学校对外投资金额与被投资企业不符、固定资产账实不符、基建项目未作竣工决算等各种问题。究其原因,主要是我国高校财务治理体系尚不健全。本文试从高校治理的角度,并在与美国高校做法对比的基础上,提出我国高校财务治理体系应从治理结构、管理机构、资源配置、社会监督四个层面进行改革。
In recent years, while the leap-forward development of higher education in our country, various problems such as the discrepancy between the amount of overseas investment by the school and the invested enterprises, the inconsistent fixed accounts and the failure of final accounts of infrastructure projects have emerged in the financial field of higher education. The reason is mainly that the financial management system of colleges and universities in our country is not yet perfect. This paper tries to reform from the four aspects of governance structure, management structure, resource allocation and social supervision based on the perspective of university governance and comparison with the practices of American universities.