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高校财务管理包含高校基于各种财务关系而产生的一切财务活动,其涉及学校的科研、教学、后勤等方方面面。目前,我国高校尤其是民办高校在财务管理的理念、措施等方面仍存在很多问题,财务管理与核算弊端频现。本文从财务运行机制、预算、核算以及后勤社会化、市场经济负面影响等方面对新形势下民办高校财务管理的现状进行分析,并探讨其对策。
The financial management of colleges and universities includes all the financial activities that colleges and universities make based on various financial relationships, and involves all aspects of scientific research, teaching and logistics in schools. At present, colleges and universities in our country, especially privately-run colleges and universities, still have many problems in terms of the concepts and measures of financial management. The disadvantages of financial management and accounting are frequent. This article analyzes the status quo of financial management in private universities in the new situation from the aspects of financial operation mechanism, budget, accounting and logistics socialization, the negative impact of market economy, and discusses its countermeasures.