本文针对公立高校财务管理现状存在的问题,结合甲医学院目前存在的问题进行分析,提出传统的财务会计已经不能满足高校需要,需要构建以价值为导向的管理会计平台,同时提出改变国家在公立高校的角色、建立适合公立高校的财务评价体系等建议,希望对公立高校的财务管理有所裨益。 This article analyzes the existing problems of financial management in public colleges and universities and analyzes the current problems existing in the medical colleges and universities. It points out that the traditional financial accounting can no longer meet the needs of colleges and universities and needs to build a value-oriented management accounting platform. At the same time, The role of colleges and universities, the establishment of a suitable financial evaluation system of public universities and other proposals, hoping to benefit the financial management of public colleges and universities.