高校升格与财务管理关系研究

On the Relationship between Universities' Promotion and Financial Management

我国高等院校不断改革发展,每年都有多所普通高等院校升格为普通综合性大学。高校升格后,其财务管理机构也跟着由"小财务"变成"大财务",首先在财务管理观念上要转变,其次克服升格之前的固有的财务管理思维方式,再是明确升格后应具备的财务管理基础,不能停留在"小财务"的财务管理方式。

With the development of universities and colleges, there are more and more comprehensive universities. The promotion of universities means that the scale of the financial institutions in the universities becomes more and large, which has raise a series of new requirement for the campus financial management as followingz first, the change of financial management conception, second, the abandonment of traditional financial management thinking -- model, third, new financial management model.