新时期高校财务管理模式探究

On the mode of colleges’financial management in new period

随着教育体制改革的深入,政府对高校的直接干预大大减少,高校成为独立的法人主体,学校的经费来源也趋向多元化,这使传统财务管理模式遇到很大挑战。高校的财务管理理念、管理制度、人员素质等并不能适应这些变化,致使高校的财务管理秩序混乱、资金使用率较低。因此,应通过实现财务管理数字化、推进分级管理、完善财务管理制度等方式创新高校财务管理模式。

With the deepening reform of educational system,the government’s direct intervention in colleges and universities is greatly reduced,colleges and universities become the independent legal person,the sources of funding school also tend to diversity,which makes the traditional financial management mode meet great challenge.The concept of financial management,management system,personnel quality and can not adapt to these changes,the university’s financial management order chaos,the use of funds rate is low.Therefore,through the implementation of financial management,implement classification management,improve the financial management system,the innovation of financial management mode in colleges and universities.