试论高校财务管理存在的问题及改进措施

On the Problems and Improving Measures of Financial Management in Colleges

近年来,随着我国高等教育经费投入的快速增加以及师资规模的不断扩大,高校经济活动日益繁多。因此对高校财务管理要求也日趋精细化、高效化、合理化。部分高校财务内部控制的建设、监督机制的建立健全、预算管理和风险意识的塑造等方面并未跟上高校发展步伐。文章针对我国高校财务管理中普遍存在的问题,借鉴高校的成功经验,提出加强高校财务管理水平和方法的改进措施。

院 In recent years, with the rapid increase in the investment of higher education in our country and the continuous expansion of the scale of teachers, the economic activities of colleges are becoming more and more complicated. Therefore, the requirements of financial management in colleges are becoming more and more refined and efficient. Some colleges in the construction of financial internal control, the establishment of a sound supervision mechanism, budget management and risk awareness shaping and so did not keep up with the pace of development of colleges. In view of the prevailing problems in the financial management of colleges in China, this paper puts forward the improvement measures to strengthen the level and methods of financial management in colleges.