Centralized financial system financial management of colleges and universities under the existing problems and countermeasures.doc

Centralized financial system financial management of colleges and universities under the existing problems and countermeasures 【Abstract】 The system of appointing administrative units, there are two forms, one is appointed accountants to direct management, another is a centralized financial system. At present, most provinces and municipalities, colleges and universities to implement a centralized financial system, this article discusses the main analytical focus in the financial system, financial management of colleges and universities under the existing problems and problem-oriented measures to strengthen the management of colleges and universities to promote the financial management of colleges and universitiesDevelopment. Keywords: centralized financial system, financial management, budget management colleges and universities Centralized financial system, is the establishment of the financial sector accounting center in units of funds to maintain the ownership, use rights, financial autonomy, the power to approve under the premise of change, the units are no longer set the accounting bodies, not with accounting personnel, only set reimbursement a member of the accounting staff to cut off their service unit personnel attached to the relations and economic interests, will the right accounting administrative power from the unit to separate the abolition of all units of bank accounts, centralized accounting and other financial activities. Institutions of higher learning (except for private universities) is currently in China’s state-owned institutions, the majority of provinces and municipalities, colleges and universities have implemented a centralized financial system. However, since the development of market economy, college diversified capital structure formation, in the financial focus on the financial management of colleges and universities under the new system will face new challenges. Therefore, this article mainly concentrated in the financial sys