加入WTO后,我国高校的办学体制和办学形式日益多样化,资源获取方式也实现多渠道。在此背景下,财务管理成为众高校竞争制胜的重要筹码。物资采购成本的管理作为高校管理工作中重要一环,显得尤其重要,本文从财务管理视角对高校教学物资采购成本控制进行了探讨。 After China’s accession to the WTO, the system of running schools and running schools in our country’s colleges and universities is diversified day by day, and the ways of obtaining resources are also realized in many ways. In this context, financial management has become an important competitive advantage of colleges and universities chips. As an important part in the management of colleges and universities, the management of material purchase costs is especially important. This article discusses the control of the purchase cost of teaching materials in colleges and universities from the perspective of financial management.