高校财务管理是高校管理的重要方面,由于我国社会主义市场经济的不断发展,国内的经济情况与以前相比有较大差别,国家审时度势的推出了新会计制度。在新会计制度体系下,国家对税法和会计的关系作出了重新定位,在会计核算体系等方面亦有所调整。本文将分析新会计体制的推行对高校财务管理体制提出的新要求,并提出新会计体制下高校财务管理的创新路径。 The financial management of colleges and universities is an important aspect of the management of colleges and universities. Due to the continuous development of the socialist market economy in our country, the domestic economic conditions are greatly different from those in the past. The state audited the new accounting system. Under the new accounting system, the state has reoriented the relationship between tax law and accounting and has also made some adjustments in the accounting system. This article analyzes the new requirements put forward by the implementation of the new accounting system on the financial management system in colleges and universities and puts forward the innovation path of financial management in universities under the new accounting system.