江苏省科技期刊可视化阅读平台

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江苏科技信息 ›› 2019, Vol. 36 ›› Issue (7): 32-34.doi: 10.1004-7530/2019-36-7-32

• 管理与创新 • 上一篇    下一篇

高职院校财务职能的转变和延伸探析

梁美芳1,马丹洁1,孙敏2   

  1. 1. 南京城市职业学院,江苏 南京 210002
    2. 南京市审计局,江苏 南京 210001
  • 出版日期:2019-03-10 发布日期:2019-07-09
  • 作者简介:梁美芳（1980— ）,女,江苏南京人,高级会计师,本科;研究方向：财务管理。
  • 基金资助:
    江苏高校哲学社会科学研究项目,项目名称：高职院校财务服务创新体系构建研究(2018SJZT46);南京城市职业学院校级科研项目,项目名称：高职院校财务监管职能与服务职能构建探析(KY201807)

Analysis on transformation and extension of financial functions of higher vocational colleges

Meifang Liang1,Danjie Ma1,Min Sun2   

  1. 1. Nanjing City Vocational College, Nanjing 210002, China
    2. Nanjing City Audit Bureau, Nanjing 210001, China
  • Online:2019-03-10 Published:2019-07-09

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摘要：

随着职业教育改革的不断深入、行政事业单位财务会计制度的系列变革,高等职业教育财务职能变革的需求呼之即出。文章从高职院校职能发展的历程出发,分析了高职院校传统财务职能转变和延伸的必要性,探讨了财务职能转变的路径,提出了未来财务职能的发展趋势和财务人员所应具备的学习意识。

关键词: 高职院校, 财务管理, 财务职能

Abstract:

With the deepening of vocational education reform and a series of changes in the financial accounting system of administrative institutions,the demand for the reform of financial functions of higher vocational education emerges. Starting from the course of functional development of higher vocational colleges,this paper analyses the necessity of transformation and extension of the traditional financial functions of higher vocational colleges,probes into the path of transformation of financial functions,and puts forward the development trend of the future financial functions and the learning consciousness of the financial personnel.

Key words: higher vocational colleges, financial management, financial functions

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