在我国高校体制中,国库集中支付制度一直以来是我国财政与高校财务的刚性制度安排,但经过多年的实践,基于国库集中支付制度的高校财务管理体系并未获得统一性的设计构建。本文以此为背景,对目前我国高校财务管理体系现状及问题进行分析,并提出针对性的建议。 In China’s university system, centralized treasury payment system has always been a rigid system of fiscal and financial arrangements in our country. However, after many years of practice, the financial management system of colleges and universities based on centralized treasury payment system has not been designed and constructed uniformly. Based on this, this article analyzes the status quo and problems of financial management system in colleges and universities in our country and puts forward some suggestions.