高校异地校区财务总承模式的探索与启示——基于浙江大学的创新实践

Exploration and Enlightenment of the Financial Contracting Mode in Different Campus of Universities in China——Study Based on the Innovative Practice of Zhejiang University

随着高等教育的发展,高校异地办学已较为普遍,异地校区财务管理模式的选择已成为当前我国高校财务管理急需解决的问题。由于地理位置及办学定位等原因,异地校区相对同城校区拥有更大的独立性,构成了高校财务管理创新实践的重要方面。浙江大学自2015年起在舟山校区试行财务总承模式,至今已进入第二轮总承周期。本文通过总结浙江大学两轮财务总承实践的经验,提出以异地校区自身收入为基础的可推广的财务总承模式,以实现异地校区财务自我平衡和校区可持续发展。上述创新实践和经验启示为我国高校校院两级财务管理模式创新提供了新的借鉴。

With the development of higher education, colleges and universities have become more common in different places. The choice of financial management mode in different geographical districts has become an urgent problem in the current financial management of colleges and universities in China. Due to geographical location and school orientation, the off-site campus has greater independence from the same city campus, which constitutes an important aspect of the financial management innovation practice of colleges and universities. Since 2015, Zhejiang University has been piloting the financial mastery model at Zhoushan Campus, and has entered the second round of the total contracting cycle. By summarizing the experience of Zhejiang University's two rounds of financial master practice, this paper proposes a scalable financial model based on the income of the off-site campus to achieve financial self-balance and sustainable campus development. The above-mentioned innovative practices and experience revelation provide a new reference for the innovation of the two-level financial management model of colleges and universities in China.