教育强国背景下高校财务治理现状、问题与优化研究

Research on the Current Situation,Problems and Optimization of University Fiscal Governance under the Background of Building a Great Power of Education

随着党和国家对教育强国战略决策的全面深入实施,高校加强财务治理不仅具有重大的现实意义,更承载着深远的历史使命。文章通过梳理研究进展和实践发展,总结提炼出我国高校财务治理的现状并分析其存在的问题,提出系统性构建“四梁八柱”的高校财务治理优化路径。研究成果丰富了高校财务治理的研究理论,在实现教育资源的优化配置,提高教育资金的使用效益,以及提升高校治理体系和治理能力现代化水平方面,具有很好的实践价值。

With the Party and government’s comprehensive and thorough implementation of the national strategy for building a great power of education,it bears not only a great practical significance but also a far-reaching historical duty for university to strengthen their fiscal governance.By combing through research and practical developments,this paper summarizes the current situation of university fiscal governance and analyzes existing problems,so as to propose a sys-tematic approach to path optimization through constructing the“four beams and eight pillars”of university fiscal gover-nance.These contributions have enriched the theoretical research on university fiscal governance and achieved the opti-mized distribution of educational resources,improving the use efficiency of educational funds and holding a substantial practical value in advancing the modernization of the university governance systems and capabilities.