高等院校财务管理与经济效益

高等院校是非盈利性事业单位 ,但非盈利事业单位并不是不讲经济效益。目前高校的财务管理存在着教育经费投入不足、使用效益不高、固定资产流失严重等现状。解决的方法是 :一、广开财源多方筹措资金 ;二、深化行政管理体制改革 ,加速高校后勤社会化 ;三、财产物资实行价值补偿、实物更新 ;四、建立健全成本核算体制 ,避免浪费等。

The Relationship between Financial Management and Economic Benefitin Colleges and Universities

Colleges and universities are not profit-oriented, but they have to take economic benefit into consideration. At present, the problems remain unsolved in financial management in colleges and universities are less educational investment, low benefit, and loss of capital asserts. The solutions to these problems can be increasing fund by different ways, deepening the reform of administration and accelerating socialization of general services in colleges and universities, value compensating for materials and replacing old objects with new ones, establishing proper cost calculation system and avoiding waste.