近年来,高等院校发展日新月异,办学形式多种多样,教学经费从单一的财政拨款发展到多渠道多形式筹集资金的格局,收支形式也从初始简单的行政财务收支发展到目前相对复杂的以部门、以院系为单位的经费收支和经营收支核算。虽然,财务管理作为高校管理工作的重要组成部分,其地位和作用日益突出,但是,随着时间的推移,其运行模式暴露出了很多问题。文章通过分析近年来高校财务管理工作中出现的问题,提出相应的解决对策。 In recent years, with the rapid development of institutions of higher learning, there are many forms of running schools. From a single financial allocation, teaching funds have been developed to a multi-channel and multi-form pattern of fund-raising. The form of receipts and payments has also evolved from an initial simple administrative financial revenue and expenditure to the current relatively complicated Department to departmental units of the financial revenue and expenditure and operating income and expenditure accounting. Although financial management has become increasingly prominent as an important part of university management, its operational model has exposed many problems over time. By analyzing the problems in the financial management of colleges and universities in recent years, the article puts forward corresponding solutions.