高等学校财务制度是高等学校财务行为的基本规范,是事业单位财务制度体系的重要组成部分。现行的《高等学校财务制度》(财文字〔1997〕第280号),于1997年经财政部、教育部批准,自1998年1月1日起正式实施。为了进一步规范高等学校财务行为,加强财务管理和监督,提高资金使用效益,促进高等教育事业健康发展,根据《事业单位财务规则》(财政部令第68号)和国家有关法律制度,结合高等学校特点,财政部和教育部对《高等学校财务制度》进行了修订,并于2013年1月1日起正式实施。 The financial system of institutions of higher learning is the basic norms of financial behavior of institutions of higher learning, is an important part of the financial system of institutions. The current “Higher School Financial System” (Cai Wen [1997] No. 280) was approved by the Ministry of Finance and the Ministry of Education in 1997 and came into effect on January 1, 1998. In order to further standardize the financial behavior of colleges and universities, strengthen financial management and supervision, improve the efficiency of capital use and promote the healthy development of higher education, according to the “Institutional Financial Rules” (Ministry of Finance Decree No. 68) and the relevant state legal system, Characteristics, the Ministry of Finance and the Ministry of Education on the “Higher School Financial System” has been revised, and in January 1, 2013 came into effect.