科教兴国战略的实施,教育得到了优先发展,国家对高等教育的投入和高校筹集资金的能力逐年增加,高校的资产、资金规模成倍扩大。为适应新形势、新要求,管好用好教育资金,发挥教育资金的效益,规避财务风险是高校财务管理的重中之重。 The implementation of the strategy of rejuvenating the country through science and education has given priority to education. The state’s investment in higher education and the ability of universities to raise funds have been increasing year by year. Their assets and funds have doubled in scale. In order to adapt to the new situation and new requirements, it is the most important task of university financial management to properly manage the educational funds, exert the benefits of educational funds and avoid the financial risks.