有关高校师资培训项目财务管理探析中英文对照.doc

精品文档就在这里-各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-有关高校师资培训项目财务管理探析中英文对照On the financial management of college teachers training project in Chinese and English.管理论文 target=_blank财务管理是从始至终贯穿于高校师资培训项目的综合性管理工作。财务管理的良性平稳运行有助于确保教学、科研等一系列培训相关工作的顺利开展。精细化是高校师资培训项目财务管理的趋势和方向，它要求高校的财务管理制度不断地创新和完善。通过介绍师资培训项目财务管理的重要意义，整理出高校实施精细化财务管理的有关措施和建议，以使得财务管理更加适应社会新形势发展的要求，进一步提升财务管理的效率和水平。Management of the target= _blank financial management is always throughout the university teacher training project integrated management. Benign smooth operation of financial management helps to ensure the teaching, scientific research and a series of related training work smoothly. Fine is the trend and direction of financial management in Colleges and universities teachers training project, it requires the university financial management system continue to innovate and improve. By introducing the significance of financial management training program, the implementation of the measures and suggestions to the fine financial management of colleges and universities, in order to make financial management more adapt to the social development requirements of the new situation, to further enhance the efficiency and the level of financial management.关键词：高校师资培训；财务管理；科学项目。Keywords: training of teachers in Colleges and universities; financial management; scientific project.一、高校师资培训项目财务管理的重要意义。Significance of financial management, college teachers training project.财务管理在高校师资培训项目管理中起着举足轻重的作用。高效的财务管理制度是培训项目顺利运行的保障，能够有力推进项目的完成，保证各个环节之间的协调，保证教学过程的实施，又能高效利用项目资金，将经费的使用效益最大化。加强项目财务管理，使其适应项目实施的需求，对财务制度进行改革和创新，对培训项目的推动和实施起着至关重要的作用。Financial management play a decisive role in the college teachers training project management. Efficient financial management system is the training project protect the smooth running, can effectively promote the completion of the project, ensuring coordination between various links, to ensure the implementation of teaching process, and efficient use of funds, the funds use efficiency maximization. Strengthen the project financial management, to meet the project requirement, carry on the reform and innovation of financial system, promote and implement the training program plays a vital role in.科学项目财务管理制度，有助于决策者进行有效的协调和控制。项目负责人根据财务管理信息来做出正确的决策，对项目进行统筹规划。这对项目的实施起着重要的导向作用。项目负责人根据财务评价反馈机制，对项目实施的硬件和软件等方面进行调整和控制，对于资金的使用，要合理、合法、透明，确保资金的有效利用，对于资金过度增长的方面，要及时的控制比例，压缩开支。采取有效的措施，将资金用对地方，提高教学投入，保证培训的质量。The financial management system of scientific projects, will help decision makers can coordinate and control. Project leader to make the correct decision based on financial management information, make overall planning for the project. The implementation of the project plays an important role. In charge of the project according to the financial evaluation and feedback mechanism, adjustment and control of the project implementation in hardware and software aspects, for the use of the funds, must be reasonable, legitimate, transparent, to ensure the effective use of funds, the excessive growth of funds, timely control than patients, reduce expenditure. Take effective measures, the funds used to place, improve the teaching input, to ensure the quality of training.这样会有助于高校师资培训项目管理的精细化。科学的财务预算以及完善的评价反馈机制，严格资金的有效使用，有助于形成完善的内部控制机制，对薄弱的环节进行加强和改善，将资金使用到每个需要的项目上。对项目的各个环节，进行精细化的管理，理顺各种财务关系和每项资金使用，促进培训项目的顺利实施。The fine that will help the university teacher training project management. Scientific financial budget and perfect evaluation and feedback mechanism, the effective use of strict capital, helps to form a sound internal control mechanism, to strengthen and improve the weak link, will the use of funds to each project. For all aspects of the project, to the refinement of management, rationalize various financial relationships and each item of the use of funds, to promote the smooth implementation of the training project.二、采取切实措施加强高校师资培训项目财务管理。Two, to take effective measures to strengthen the financial management of college teachers training project.（一）加强财务人员业务素质建设。( a ) to strengthen the construction of service quality of financial personnel.财务人员的基本素质和业务能力在财务管理中发挥着重要的作用。培训项目财务管理是对整个培训过程所作的综合性管理。重视财务管理是对培训工作的有力保障。只有从思想上重视财务管理，才能对财务管理工作进行全面改进。Financial personnels basic quality and professional ability plays an important role in financial management. Financial management training program is comprehensive management of the whole training process. Pay attention to financial management is a strong guarantee for the training work. Only from the ideological emphasis on financial management, to carry out comprehensive improvement of the work of financial management.否则会造成专款不能专用、资金浪费等不良情况。因此，只有强化财务管理的重视程度，提高财务人员的业务素质，才能从根本上提高效率和财务管理水平。Otherwise it will cause the fund can not be special, the waste of funds and other adverse conditions. Therefore, only strengthen the importance of financial management, improve financial personnels service quality, in order to fundamentally improve the efficiency and the level of financial management.1.加强财务人员职业道德教育，树立正确的价值观和职业观，严格按照财务法规定履行职责，客观公正地搞好服务，并抵制不正当的违法行为和财务纠纷。1 strengthening occupation moral education financial personnel, establish the correct values and outlook of occupation, in strict accordance with the provisions of the financial law in performing their duties, objectively and fairly good service, and resist illegal and improper financial disputes.2.财务人员要具备处理复杂经济财务的能力，具有良好的沟通和表达能力。同时，要具备较强的团结协作意识，正确融洽地处理好上下级之间、部门之间、单位内外的关系，树立财务人员良好的社会形象。2 the financial staff should have the ability to handle complex economic and financial, has the good communication and expression ability. At the same time, to have a sense of unity and cooperation, properly handle the harmony between the upper and lower levels, between the departments, units and relations, establish a good social image of accounting personnel.3.组织财务人员进行培训，学习税务、法律、审计等方面的相关政策法律规定以及发达国家财务管理工作的先进经验，充实业务，更新理念，提高财务人员的综合素质。Training financial personnel 3 organization, studying the related policy of tax, legal, audit and other legal provisions and the advanced experience of developed countries, the financial management of the full service, renewing the idea, improving the quality of financial personnel.（二）科学预算，严格资金的使用和控制。( two ) the science budget, use and strictly control the funds.项目管理机构财务部门收到上级下达的文件后，根据要求，及时做好项目实施之前的预算，合理分配资金。同时，根据培训任务、费用支出、概算和有关财务标准等，编制项目管理费支出预算表，上报上级领导审批。开支预算批准后，项目组要严格执行。确实需调整的预算，再次按照原报批程序上报审批。管理费用支出预算总额不能超过文件规定的项目管理费用总额。财务部门可进一步量化、细化和优化经费开支，编制各分项经费明细预算，报上级行政部门审批后执行。The financial department project management agency received from the superior file, according to the requirements, timely project prior to the implementation of the budget, rational allocation of funds. At the same time, according to the training tasks, cost, budget and financial standards, management fees the project expenditure budget table, report to superior for approval. The budget is approved, the project team should strictly implement. Really need to adjust the budget, again according to the original approval procedures submitted for approval. The management expenses budget can not exceed the total amount of the total cost of project management. The financial department can spending further quantify, refinement and optimization of preparation of funds, funds of each item detail budget, implementation of report to the superior administrative departments after approval.1.坚持科学预算。在培训项目实施之前，根据培训时间的长短、培训方案的设计等材料，按照各项费用支出门类、支出数额等，科学编制项目资金需求及分配预算。做好培训前的资金筹划工作，明确资金用途，提供清晰的思路。1 adhere to the scientific budget. Before the implementation of the training program, according to the training time, training design and other materials, in accordance with the expenditure categories, such as the amount of expenditure, science funding needs preparation of project and budget. Do a good job of training before the capital planning, clear the use of funds, provided a clear mind.做好预算工作，我们要做到：一是要做好预算审查。预算是培训经费管理的核心，也是项目管理机构财务活动的指示牌，调节和控制经费运行的目录表。在项目启动之前，培训实施单位将财务预算上报上级行政部门审核。审批经费预算时要看是否按照要求安排经费，各个类别的经费是否合理。二是把好借款控制关。借款即开支，为避免开支超额，要严格控制开支，必须严格控制借款。要按预算借款，这样才能保证经费预算的合理实施。要结合培训任务和进展情况，制订出科学合理的阶段用款计划，经项目实施单位负责人批准后，项目承办机构才可向上级财务部门借款。要做到既保证完成培训任务的资金需求，又不造成资金闲置。Make the budget work, we must do : one is to do budget review. The budget is the core of training funds management, signs and project management mechanism of financial activity, regulation and control of funds operation table. Before the project, training implementation unit will be the financial budget submitted to the administrative department for examination. Approval budget depends on whether the arrangement in accordance with the requirements of various types of funds, funds are reasonable. Two is a good loan control off. Borrowing that spending, in order to avoid the expense of excess, to strictly control the expenditure, must strictly control loans. According to the budget borrowing, so as to ensure the proper implementation of the budget. According to the training task and progress situation, formulate a scientific and reasonable stage payment plan, the project implementation unit for approval, the project undertaking institutions can borrow from the financial sector. To ensure the completion of the training mission funding needs, but also not cause of idle funds.2.严格资金控制。财务管理中的资金控制也是非常重要的环节，这有利于财务部门及时做好资金使用的调控，确保预算的合理支出。一是要做好审核报销。审核报销是控制费用使用和确保资金使用的重要环节，通过严格审核，来确保培训项目资金流动的合理性以及合法性。这就要求财务人员要明确工作职责，要有处理复杂事务的能力，不能因为人情的关系，而迁就对方，更不能以权谋私，造成资金流失。在审核过程中，要严格报销单的审核，不符合条件的不报销。建立请示制度和联签制度，根据支出金额的数量，申请上级领导资格审批。这样，形成层层审批的情况，防止一人武断造成决策失误给培训项目带来损失。二是做好检查考评。科学合理的预算考评制度是指导项目做好各项预算考评工作的行动指南。衡量预算执行情况如何，主要的评价标准是，每一项的花费是否超过预算，经费的使用是否合理，收支是否平衡，执行预算的监督机制是否完善等。一方面，财务部门要做好阶段性的财务分析报告，先从自查做起；另一方面，上级财务部门要督查有力，不定期地进行分支部门的财务运转情况，看是否保证专款专用，是否各个类别的经费未超过预算。我们也可以将信息管理系统先进技术把项目预算考评纳入进来，这样便于我们统筹经费使用，而且有利于我们在制度上将流程和控制环节加以优化，将预算考评数据建立专门的数据库，整合所在单位考评指标和标准体系，达到资源共享的目的。2 strict capital control. Financial control in financial management is also a very important aspect, which is conducive to the financial sector in a timely manner to ensure reasonable regulation of the use of funds, expenditure budget. One is to do the audit report. The audit report is the control cost and an important step to ensure the use of funds, through strict examination, to ensure that the training project cash flows of rationality and legitimacy. This requires the financial staff should definite the duties, the ability to handle complexity, not because of human relations, and accommodate each other, but not the power, resulting in financial loss. In the review process, should strictly reimbursement review, do not meet the conditions do not submit an expense account. Establish request system and the sign system, according to the number of payments, apply for the higher leadership qualification examination and approval. Thus, the formation of the layers of approval of a person, to prevent arbitrary decision-making errors caused by loss to the training project. Two is to do a good job of inspection and evaluation. Scientific and reasonable system of budget appraisal is a guide to action items do the budget evaluation work. How to measure the budget implementation, the main evaluation standards, take each item exceeds the budget, the use of funds is reasonable, whether the balance of payments, the implementation of the budget supervision mechanism is perfect. On the one hand, the financial departments should do a good job in the financial analysis report, first start from the self-examination; on the other hand, the financial departments should supervise effectively, are not regularly branch of financial operation, to see whether earmarked guarantee, whether various categories of funds not over budget. We can also apply the advanced technical information management system to the project budget evaluation included, so we can co-ordinate the use of funds, but also help us to optimize the system, process and control, budget evaluation data to establish special database, integrated unit evaluation index and standard system, to achieve the purpose of sharing resources.（三）评价与反馈。( three ) the evaluation and feedback.评价和反馈机制是高校师资培训财务管理制度持续发展的关键所在。财务报告资料和信息确保准确完整，而且要公正、公开、透明。建立严格科学的评价制度，对年度预算考核和项目绩效评估进行分析和评价，将分析的结果和绩效相结合，进而对培训项目绩效目标进行反馈和修正，使得财务制度不断地完善。健全监督机制，运行合法资产，对资产的使用进行严格控制。审计部门要不定时对项目财务进行审计，及时发现内部控制的薄弱环节，将其加以改进和完善。建立评价和反馈机制，有助于提高财务管理水平和可持续的发展能力。Evaluation and feedback mechanism is the key of teacher training in the university financial management system of sustainable development. The financial report data and information to ensure the accurate and complete, and to be fair, open, transparent. Establish a strict scientific evaluation system, analysis and evaluation of the annual budget and project performance evaluation, the analysis of the results and performance as a combination of training projects, then the performance goal feedback and correction, makes the financial system continued to improve. Improve the supervision mechanism, operation of legitimate assets, strictly control the use of assets. Audit department or the timing of the project financial auditing, timely find the weak link of the internal control, to improve and perfect. The establishment of evaluation and feedback mechanism, help to improve the financial management level and sustainable development ability.（四）加强财务档案信息化建设。( four ) to strengthen the informatization construction of financial records.财务档案信息化是档案工作现代化的表现形式，是社会信息化发展重要组成部分。随着社会信息化的发展，档案的传统基础管理朝着档案信息化方向迈进，提高档案的信息化现代化程度。首先，利用网络平台整合档案信息资源，将电子文件归档管理，建立档案信息化资源数据库，实现资源电子档案资源共享，提高财务办公效率。其次，加强档案数据库建设，实现档案信息资源共享。档案数据库是档案储备的有效途径，将传统档案电子化，加快信息流通，提高效率。三是搞好档案业务数据建设，加强档案网站建设通过档案管理系统加强管理，推动档案信息化工作的开展。方便各部门从网上查档和了解档案信息资源，更好地为财务管理和高校培训项目服务。Financial archives information are manifestations of the modernization of file management, is an important part of the development of social informationization. With the development of information society, the traditional basic file management towards archives information, improve the level of informatization and modernization of archives. Firstly, by using the network platform of integration of archives information resources, electronic document archiving management, establish the archives information resource database, realize the resources of electronic archives resources sharing, improve the financial efficiency of office. Secondly, strengthen the construction of archives database, realizing the sharing of archives information resources. Database is an effective way to reserve the traditional archives, archives electronic, quickening the circulation of information, improve the efficiency of. Three is to strengthen the construction of archival data, archives website construction through the file management system to strengthen the management, to carry out promoting the archives information wor