| 高校校办企业财务管理问题的思考 |
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| 引用本文： | 李友清. 高校校办企业财务管理问题的思考[J]. 广东海洋大学学报, 2006, 26(2): 61-64 |
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| 作者姓名： | 李友清 |
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| 作者单位： | 广东海洋大学财务处,广东湛江524088 |
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| 摘 要： | 针对高校校办企业的主要特点．分析了高校校办企业财务管理上存在的激励制度扭曲，多头管理、条块分割以及财务制度不健全等问题，并提出了强化会计制度基础建设工作、优化财务管理体制、实行会计委派制、加强财会人员的业务培训以及规范运作防范风险等相应的对策加强高校校办企业财务管理。
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| 关 键 词： | 高校校办企业 财务管理 问题 对策 会计制度 |
| 收稿时间： | 2005-05-24 |
Financial Management in University-run Enterprises |
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| LI You-qing. Financial Management in University-run Enterprises[J]. Journal of Guangdong Ocean University, 2006, 26(2): 61-64 |
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| Authors: | LI You-qing |
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| Affiliation: | Finance Department of Guangdong Ocean University , Zhanjiang 524088, China |
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| Abstract: | Based on the main characteristics of university-run enterprises, this paper analyzes such existing problems with the financial management in these enterprises as the distortion of the encouraging system, the bull management, decentralization, insanity of the financial regulations and the like. Corresponding countermeasures like promoting the fundamental construction of the accounting system, improving the financial management system, executing the system of accountant appointment, strengthening the skill training of accountants, and standardizing the operation for crisis prevention are suggested so that the financial management in university-run enterprises should be reinforced. |
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| Keywords: | university-run enterprise financial management problem countermeasure |
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