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随着市场经济的发展和我国教育体制的不断改革,高校财务构成的来源不仅仅局限在国家的财政拨款上,贯穿于高校运作中的财务风险问题日益凸显出来。虽然很多高校在财务风险问题上做出了一些改革,但各种风险因素依旧是当前高校财务管理面临的重要阻碍。对此,在财经制度上的完善也是保证高校提高财务风险的有利措施和依据。本文从我国高校财务管理现状出发,提出我国高校财务管理问题现存的不足和弊端,从而对我国高校财务风险意识和财经制度提出相应的改善对策和策略。
With the development of market economy and the constant reform of China’s education system, the sources of financial composition of colleges and universities are not limited to the state’s financial allocations. The financial risks throughout the operation of colleges and universities have become increasingly prominent. Although many colleges and universities made some reforms in the aspect of financial risk, various risk factors are still an important obstacle to the financial management of colleges and universities. In this regard, improving the financial system is also to ensure that colleges and universities to improve financial risk of favorable measures and basis. Based on the current situation of financial management in colleges and universities in our country, this paper puts forward the existing problems and defects of financial management in colleges and universities in our country, and puts forward some corresponding countermeasures and strategies to improve our college financial risk awareness and financial system.