基于创收的高职院校财务管理研究

随着高职教育的发展，创收已突破高职教育服务区域经济和社会发展的瓶颈成为当务之急，但目前高职院校在大力开展创收过程中存在着观念落后、财务分析不够、分配不尽合理等诸多财务管理方面的问题。加强对创收项目的财务管理，充分发挥创收的经济效益，必须更新管理观念，增强服务意识；必须规范会计核算，加强财务分析；明晰财务关系，合理分配收入。

A Study on Revenue - based Finacial Management of Higher Vocational Colleges

With the development of higher vocational education, revenue has broken away from the bottleneck of higher vocational eollegesserving regional economy and social development and has become the first imperative. However, such problems as backward ideas, inadequate financial analysis, irra- tional distribution exist when such colleges produce mass revenue. In order to strengthen financial man- agement of earning programs and play econmic effectiveness of the programs, people concerned should renew the management logos, improve the sevice consciousness, standardize accounting, deepen finan- cial analysis, clarify finaical relations, and distribute earnings rationally.