从2015年开始,以去产能、去库存、去杠杆、降成本、补短板为重点的供给侧结构性改革,经中央经济工作会议定调后,已正式拉开大幕。本文从经济学“供给侧改革”引申出高校的供给侧改革的内涵,再以财务的角度,从权责发生制的成本核算、全面预算控制、绩效管理、科研经费管理等方面分析如何应对高校供给侧改革,为我国高校建设“双一流”大学做好财务保障工作。 Since 2015, the supply-side structural reforms focusing on de-capacity, de-inventories, deleveraging, cost reduction and making up shortcomings have been formally opened after the Central Economic Work Conference set the tone. This article from the economics “supply-side reform ” to extend the connotation of supply-side reform in colleges and universities, and then from the financial point of view, from the cost accrual basis of accrual basis, comprehensive budget control, performance management, research funding management Deal with the supply side reform in colleges and universities and do a good job in financial guarantee work for colleges and universities in our country.