高等学校财务管理改革,是整个高等学校管理改革的一个重要组成部分,它对于搞好和推动学校的全面改革有着十分重要的作用。过去高等学校财务管理的体制,是实行统收统支制度。这种制度管得过多,管得过死,吃“大锅饭”,不讲经济效益,不利于调动广大教职工当家理财的积极性。学校经费虽然年年增加,但效益并不显著,教育事业的发展仍跟不上国家经济建设发展的需要。因此,有必要对财务管理体制存在的弊端进行改革。近几年来,高等学校的财务管理进行过许多方面的改革尝试,如从一九八0年开始,实行了经费包干和建章“院校基金”,从一九八五年起实行按综合定额计算包干经费,加专项补助经费的办法等,从而改变了 The reform of financial management in colleges and universities is an important part of the management reform of higher education institutions. It plays a very important role in improving and promoting the comprehensive reform of schools. In the past, the system of financial management in institutions of higher learning was implementing the system of unified revenue and expenditure. This kind of system is too much to be managed, which means that if you manage to die too hard and eat “big pots of rice,” you are not talking about economic benefits. This is not conducive to mobilizing the enthusiasm of the majority of financial staff for managing your finances. Although the school funding has increased year by year, the benefits are not significant. The development of education cannot keep up with the needs of the country’s economic development. Therefore, it is necessary to reform the drawbacks of the financial management system. In recent years, the financial management of colleges and universities has undergone many reforms. For example, starting from 1980, funds for contracting and establishing “academic funds” have been implemented, and consolidated fees have been introduced since 1985. Calculate the cost of lump sum and the method of adding special subsidy funds to change the