院系两级管理模式下高职院校教学运行经费管理的实践与探索

高职院校的院系两级管理模式是一种不同于高校传统管理方式的新的资源配置模式，其核心是降低管理重心、下放管理权力、调整管理跨度、规范管理行为，真正建立起学院宏观调控、系部（二级学院）级部门自主办学的运行机制。院系两级管理的核心是财务的两级管理，文章从高职院校内部运行经费管理为突破口对财务的两级管理进行了一系列的改革和探索。

On Practice and Probe into Management of Teaching Operation Expenditure in Higher Vocational Colleges under the Administration Model of Both College and Department

The administration model of both college and department, which is different from the tra- ditional administration model, is a new model for resource allocation. It centers on establishing an oper- ating system in which the department can deal with internal matters of their own independently under the macroscopic adjustment and control by the college through lowering management focus, decentralizing management, adjusting span of management and regulating management activities. The core of this model is the two - level financing management. This text conducts a series of reform and researches in the two - level financing management by taking the management of internal operation expenditure in higher vocational expenditure as the point of breakthrough.