随着我国财政管理体制和教育体制改革不断深化,高职院校财务管理工作的内外部环境发生了很大变化,原有的财务管理体制和运行机制已不能满足新形势下高职院校财务管理工作的要求。本文结合国家相关财政政策、财务制度,从高职院校实际出发,对高职院校财务制度建设、财务工作流程再造、预算管理等方面进行研究,建立适应新形势的高职院校财务管理体系。 With the continuous deepening of China’s financial management system and education system reform, the internal and external environment of financial management in higher vocational colleges has undergone great changes. The original financial management system and operating mechanism can no longer meet the needs of the higher vocational colleges Management requirements. Based on the relevant national financial policies and financial system, this paper, based on the actual conditions of higher vocational colleges, studies the financial system construction, financial workflow reengineering and budget management in higher vocational colleges, and establishes the financial management system.