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- Title
“双高”建设背景下高职院校分级 财务管理对策研究.
- Authors
张小春
- Abstract
The scheme to construct“Double-High”schools (the Scheme to construct high-level higher vocational schools and high-level majors with Chinese characteristics) is a reform practice on innovative development of higher vocational education in our country under the new situation and advanced governance level is the connotative footstone for construction of high-level higher vocational schools with Chinese characteristics. A new type of financial management relations between schools and their faculties will become a pivotal issue in the governance systems in higher vocational schools in terms of reform, elevation and consummation. Through analysis on the current status of and the problems existing in the hierarchical management of higher vocational schools, this arti⁃ cle has found out that the new model of hierarchical financial management of higher vocational schools which can adapt to the background of implementing the“Double-High”scheme can be established and completed on⁃ ly by constructing a managerial accounting system which unifies overall planning with hierarchical management, establishing performance-oriented budget allocation models, setting up forceful internal control systems for and strengthening construction of talents teams of hierarchical financial management.
- Publication
Nanning Zhiye Jishu Xueyuan Xuebao, 2020, Vol 25, Issue 5, p51
- ISSN
1009-3621
- Publication type
Article
- DOI
10.19846/j.cnki.nzxb.2020.05.011