负债条件下高校财务管理的创新

由于高校大规模的银行负债的出现,高校的经济要素已从财政拨款、事业收费的二元结构转变为三元结构。三元结构改变了高校一系列的经济关系。高校财务管理体系制度因其长期基本不变而日渐示弱。改进这种示弱状态需要在财务管理制度、核算、监管等方面进行管理创新。

Financial Management Innovation in Universities under the Condition of Liabilities

Because of the occurrence of the large-scale liabilities of banks in universities, the key economic elements of the universities have changed from dual structure of financial allocation and institutional charge to trio structure. Trio structure leads to the variation of a series of economic relations of universities. University financial management systems have become weaker owing to its invariability for a long time. To improve such weak condition, the universities need to make innovation in the aspects of financial management system, assessment and administration, et al.