The system is divided into general principles, financial management system, budget management, revenue management, expenditure management, carry-over and balance management, special fund management, asset management, liability management, cost management, financial liquidation, financial report and analysis, financial supervision and supplementary provisions, with 76 articles in 14 and 20 13 to/kloc-0. 1On June 23rd, 997, the Financial System of Colleges and Universities promulgated by the Ministry of Finance and the former State Education Commission was abolished at the same time.
general rule
Article 1 In order to further standardize the financial behavior of institutions of higher learning, strengthen financial management and supervision, improve the efficiency in the use of funds, and promote the healthy development of higher education, this system is formulated in accordance with the Financial Rules of Institutions (Order No.68 of the Ministry of Finance) and relevant national legal systems, and in combination with the characteristics of institutions of higher learning.
Article 2 This system is applicable to full-time ordinary institutions of higher learning and adult institutions of higher learning (hereinafter referred to as institutions of higher learning) organized by people's governments at all levels. The above-mentioned schools organized by other social organizations and individuals may be implemented with reference to this system.
Article 3 The basic principles of financial management in institutions of higher learning are: implementing the relevant laws, regulations and financial rules and regulations of the state; Adhere to the policy of running schools diligently; Correctly handle the relationship between the needs of career development and capital supply, the relationship between social benefits and economic benefits, and the relationship between the interests of the state, schools and individuals.
Article 4 The main tasks of financial management in institutions of higher learning are: to formulate the school budget reasonably, effectively control the budget implementation, compile the school final accounts completely and accurately, and truly reflect the school financial situation; Raise funds through multiple channels according to law, and strive to save expenses; Establish and improve the school financial system, strengthen economic accounting, implement performance evaluation, and improve the efficiency of fund use; Strengthen asset management, truly and completely reflect the use of assets, rationally allocate and effectively use assets, and prevent the loss of assets; Strengthen financial control and supervision of school economic activities to prevent financial risks.