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随着我国市场经济的发展以及教育体制改革的不断深化,以财政拔款为主的高校财务管理体制,正在发生重大改变。财务管理已成为高等院校各管理环节落实“以教学为中心”这一主题的纽带,它是通过对资金和对资金运动的筹措、组织、统筹支配,选择最恰当的投资方案,以便在成本和效益、风险和收益最佳组合条件下使用资金,达到效益最优化。高校面向经济政策的实施,其高效的办学效率、优化配置社会资源的示范作用日益显著。因此,加强高校财务管理,是加快高校发展,提高高校抗风险能力,迎接教育国际化挑战的需要。
With the development of our country’s market economy and the deepening of education system reform, tremendous changes are taking place in the financial management system of institutions of higher learning mainly financed by funds. Financial management has become the link between colleges and universities in implementing the “teaching-centered” management cycle. It is through the financing of funds and the movement of funds, organization, overall control, the most appropriate investment program to select Use the funds under the best combination of costs and benefits, risks and benefits to maximize efficiency. The implementation of economic policies in colleges and universities is becoming more and more significant with its efficient efficiency of running schools and optimizing the allocation of social resources. Therefore, to strengthen the financial management of colleges and universities is to speed up the development of colleges and universities, improve the anti-risk ability of colleges and universities and meet the challenge of internationalization of education.