高校内部财务管理体制研究

Financial Management System in Higher Education Institutions

当前,我国高等学校作为自主办学的独立法人实体,其有限的财务资源成为制约高校发展的"瓶颈",高校财务问题受到空前的重视。在这种背景下,本文着重研究了高校内部财务管理体制,从理论和实际两方面探讨了体制研究的意义,揭示了我国高校内部财务管理体制中存在的一些问题,并进而构建了高校内部财务管理体制的整体框架。

At present, the development of higher education institutions in China, which have become independent corporate bodies, is restricted by the lack of financial resources. Therefore, the financial management of higher education institutions is more and more being emphasized. Under this background, the system of financial management in higher education institutions is especially researched in this paper. The paper discusses the significance of system research from both theory and practice and reveals some problems existing in present system, and then constructs the framework of financial system for higher education institutions.