高校财务管理转型存在的问题及对策研究——基于业财融合视角

Research on the problems and countermeasures of financial management transformation in colleges and universities——Based on the integration of industry and finance

为深入贯彻习近平总书记关于教育的重要论述,结合“十四五”规划,高校要立足新发展阶段,贯彻新发展理念,构建新发展格局,实现高质量发展。随着高校业务活动的不断增加,业务种类的多样化、复杂化对财务管理提出了更高的要求,由财务会计模式向管理会计模式转型是必然选择。文章基于业财融合视角分析了当前高校财务管理转型过程中出现的若干问题,并提出相应解决对策,以期提高高校财务管理水平,实现高校长期发展战略目标,促进高校高质量发展。

In order to deeply implement the important discourse of General Secretary Xi Jinping on education,combined with the 14th Five-Year Plan,universities should base on the new development stage,implement the new development concept,build a new development pattern and achieve high-quality development.With the increasing business activities of colleges and universities,the diversification and complexity of business types have put forward higher requirements on financial management.The transformation from financial accounting mode to management accounting mode is an inevitable choice.Based on the perspective of the integration of industry and finance,this paper analyzes some problems with the transformation process of financial management in colleges and universities,and puts forward correspond-ing solutions,in order to achieve the long-term development strategic goals of colleges and universities,and promote the high-quality de-velopment of colleges and universities.