近年来,随着高等教育体制改革的不断深入,高校发展已从规模化扩张逐步向内涵建设、提升质量的方向转变。高校事业发展对财务管理提出了更高要求,一方面,高校经费规模越来越大,政府、社会等对高等教育的各项投入已达到一个新的高度;另一方面,政府、社会开始更多关注高校教育经费使用的规范性和有效性,如政府在加大财政性教育经费投入的同时,加强了对资金使用的监管,对高校财务提出科学化精细化管理要求,社会各界对高校实行公开透 In recent years, with the continuous deepening of the system reform of higher education, the development of colleges and universities has gradually shifted from large-scale expansion to connotation construction and quality improvement. On the one hand, the funds of colleges and universities are getting larger and larger, and the various investments made by the government and society in higher education have reached a new height; on the other hand, the government and the society have begun to make more Pay more attention to the normative and effectiveness of the use of funds for higher education, such as the government to increase funding for financial education at the same time, strengthen the supervision of the use of funds, the financial management of colleges and universities to provide scientific and meticulous management requirements, all sectors of society to colleges and universities Open and transparent