Financial Management Strategy Research On Incomes And Disbursements In Public Colleges And Universities

With the implementation of the rejuvenation strategy depending on education and science in China, more and more attention is paid to education. As the base of talents-developing, colleges and universities undertake reforms and developments continuously to meet the needs of today's society, meanwhile, some problems are exposed. Among these, problems exiting in financial management are very typical to some extent. And the problems lie in not only weakness in system but also in management. And all these problems will have a bad influence on normal teaching procedure and enhancement of teaching and learning quality. Therefore, enhancing financial management in colleges and universities is extremely urgent.Talking from the present financial management situation in colleges and universities, combining the financial management characteristics in colleges and universities, the essay aims to point out the existing problems in incomes and disbursements in colleges and universities and explore the reasons which lies in that financial work is not standardized, budget accounting system is imperfect, internal management is not perfect and so on. Further more, the essay tries to propose the establishment of perfect university internal control system and the establishment of taking budgets as the foundation university finance cost accounting analysis system. And the essay also tries to explore carrying on the cost accounting in the university and the case analysis, cost accounting accountant the processing method carried on the discussion, point out the necessity and the feasibility of implementing the cost accounting in the university and strengthening the capital construction monitoring and so on. Simultaneously the essay puts forward some proposals to solve these problems.