As China’s economy has experienced rapid growth,the economic landscape for higher education institutions’financial systems has become increasingly intricate.Consequently,there has been a heightened demand for enhanc...As China’s economy has experienced rapid growth,the economic landscape for higher education institutions’financial systems has become increasingly intricate.Consequently,there has been a heightened demand for enhanced financial management in these institutions.Notably,in 2012,the country’s Ministry of Finance and Ministry of Education introduced a new financial system for higher education institutions,and in 2022,the Ministry of Finance publicly revised this system to further standardize financial practices within higher education institutions,align with financial management requirements,and foster the development of these institutions.This paper offers an extensive examination of the updated financial system for higher education institutions compared to the previous version,delving into aspects such as the financial management framework,professionalization criteria for financial directors,enhancements in managing the proceeds from technology and research achievements,and the incorporation of management accounting reports.Additionally,it provides a comprehensive analysis of the challenges faced by financial management in higher education institutions and outlines strategies for addressing these issues.展开更多
Some notes on sustainable development and scientific outlook on development were given. It is addressed that the mission of higher education to contribute to sustainable development should be reinforced and further ex...Some notes on sustainable development and scientific outlook on development were given. It is addressed that the mission of higher education to contribute to sustainable development should be reinforced and further expanded. The present situation of China's higher education and the improvements required were analyzed. Two modes of thinking (reductionism and holism) and the relationship between the mode of thinking and the mode of development were discussed. The change in the mode of thinking is the key point for Chinese higher education, and more intensive reform of teaching affairs is necessary. A proposal of the revision of China's Higher Education Act and University Constitutions was put forward.展开更多
文摘As China’s economy has experienced rapid growth,the economic landscape for higher education institutions’financial systems has become increasingly intricate.Consequently,there has been a heightened demand for enhanced financial management in these institutions.Notably,in 2012,the country’s Ministry of Finance and Ministry of Education introduced a new financial system for higher education institutions,and in 2022,the Ministry of Finance publicly revised this system to further standardize financial practices within higher education institutions,align with financial management requirements,and foster the development of these institutions.This paper offers an extensive examination of the updated financial system for higher education institutions compared to the previous version,delving into aspects such as the financial management framework,professionalization criteria for financial directors,enhancements in managing the proceeds from technology and research achievements,and the incorporation of management accounting reports.Additionally,it provides a comprehensive analysis of the challenges faced by financial management in higher education institutions and outlines strategies for addressing these issues.
文摘Some notes on sustainable development and scientific outlook on development were given. It is addressed that the mission of higher education to contribute to sustainable development should be reinforced and further expanded. The present situation of China's higher education and the improvements required were analyzed. Two modes of thinking (reductionism and holism) and the relationship between the mode of thinking and the mode of development were discussed. The change in the mode of thinking is the key point for Chinese higher education, and more intensive reform of teaching affairs is necessary. A proposal of the revision of China's Higher Education Act and University Constitutions was put forward.