在财政拨款制度不断变革的背景下,高校会计制度在具体工作展开中呈现了较多的意见和分歧,因此本文针对普遍存在的问题提出了在新视角下俯瞰新高校财务管理对日后工作的展开起到了哪些作用与帮助,为我国高校的财务管理工作者提供一些参考。 Under the background of the constantly changing financial appropriation system, the university accounting system presents more opinions and disagreements in the concrete work. Therefore, this paper puts forward a new perspective on the ubiquitous issues and explores the future work of the financial management of the new university in a new perspective What role and help played, to provide some reference for financial management workers in colleges and universities in our country.