新形势下中央高校财务管理的问题及对策研究

Problems and Countermeasures of Financial Management in Universities Affiliated to the Central Government under the New Situation

近年来,我国不断深化高等教育领域简政放权改革,改革完善中央高校预算拨款制度,不仅对新形势下高等教育财务管理提出了新要求,更为加强未来的高校财务管理工作指明了新方向。该文分析了中央高校财务管理面临的机遇与挑战,就新形势下中央高校在接权、用权方面存在的一些问题与障碍进行了深入探讨,并结合其他国家高校财务管理的经验,提出新形势下加强中央高校财务管理的对策建议。

In recent years,China has continuously deepened the reform of streamlining administration and decentralization in the field of higher education,and reformed and improved the budget allocation system of universities affiliated to the central government,which not only puts forward new requirements for the financial management of higher education under the new situation,but also points out a new direction to strengthen the future financial management of colleges and universities.This paper analyzes the opportunities and challenges faced by the financial management of the colleges and universities affiliated to the central government,and probes into some problems and obstacles existing in the access and use of power under the new situation.Combined with the experience of financial management of colleges and universities in other countries,it puts forward some countermeasures and suggestions on how to strengthen the financial management of those colleges and universities under the new situation.