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近十年来,高校大规模扩招,大学生数量剧增,相应的基础设施建设投入的扩大,而国家对高等教育的投入有限,使得许多高校纷纷陷入了财务危机。本文笔者立足于理财的视角来探讨高校的财务管理,通过对高校财务管理中存在的问题进行深入剖析,将高校财务管理与现代企业财务管理进行对比,希望通过引入企业财务管理的手段来加强高校财务管理,完善高校财务管理预算制度、预算执行控制制度,建立财务分析指标体系,从而解除管理高校财务危机。
In the past ten years, large-scale expansion of enrollment in colleges and universities, dramatic increase in the number of undergraduates and corresponding increase in investment in infrastructure construction, while the limited investment in higher education in the country has led many universities to fall into financial crisis. Based on the perspective of financial management, this paper explores the financial management of colleges and universities. By analyzing the existing problems in the financial management of colleges and universities, the authors compare the financial management of colleges and universities with the financial management of modern enterprises, hoping to strengthen the management of colleges and universities through the introduction of financial management Financial management, improve the financial management of university budgeting system, the budget implementation control system, the establishment of financial analysis index system, thus relieving the management of financial crisis in colleges and universities.