文章结合高校财务工作的实际情况,着重从发票管理、财务核算两方面分析了高校在“营改增”过程中面临的问题,提出了“营改增”过程中高校财务管理的应对措施,为“营改增”在高校顺利试点作一些理论与实务上的探索。 Combining with the actual situation of financial affairs in colleges and universities, this paper analyzes the problems faced by colleges and universities in the course of “business reform and capital increase ” from the aspects of invoice management and financial accounting, and puts forward the countermeasures of financial management Measures for “camp change” in the successful pilot in colleges and universities make some theoretical and practical exploration.