摘要
高校财务管理工作是高校经济运行的核心,是保障其他一切管理工作的原动力。高校财务管理系统是财务管理的信息化工具,是资金使用、分配、监督和考核等运行的基础平台。论文采用SWOT分析方法,探讨高校财务管理系统建设面临的优势、劣势、机遇与挑战,在此基础上借鉴国外高校财务管理系统的优势,提出SWOT矩阵改进策略,探索高校财务管理系统建设的路径和方法,进而提升高校财务管理科学化水平。
In colleges and universities,the financial management is the core of the economic operation and the driving force of all other management work.The financial management system of colleges and universities is an information tool for financial management,as well as a basic platform for the utilization,distribution,supervision and assessment of funds.Through a SWOT analysis,the present study examines the strengths,weaknesses,opportunities and challenges facing the construction of financial management system in colleges and universities,based on which strengths of the financial management system of foreign colleges and universities are drawn on to propose improvement strategies for the SWOT matrix,explore the routes and methods for the construction of financial management system in colleges and universities and further improve the scientific level of financial management in colleges and universities.
作者
时雁
SHI Yan(Shanghai International Studies University,Shanghai 200083,China)
出处
《上海管理科学》
2023年第4期120-124,F0003,共6页
Shanghai Management Science
关键词
财务管理
SWOT分析
系统构建
financial management
SWOT analysis
system construction
作者简介
时雁(1982-),女,上海人,上海外国语大学会计师,研究方向:会计与财务管理。