在经济体制改革以及国家经济迅速发展的宏大社会背景下,高校也加快了改革和发展的步伐,高校办学规模不断扩大,办学形式也呈现出多样化的趋势。国家颁布的《中华人民共和国高等教育法》规定:高校作为法人实体,有自主经营的权利。这使得高校财务关系变得比较复杂,经费来源渠 Under the grand social background of economic system reform and the rapid development of the national economy, colleges and universities also accelerated the pace of reform and development. The scale of running schools in colleges and universities has been continuously expanded, and the forms of running schools have also shown a trend of diversification. The “Higher Education Law of the People’s Republic of China” promulgated by the state stipulates that colleges and universities, as legal entities, have the right to operate independently. This makes the financial relations of colleges and universities become more complicated, sources of funding