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近年来,国家对高等教育的投入不断加大,学校的经费来源由单一的财政拨款转变为以财政拨款为主,非税收入、融资等多渠道筹集经费的新格局。高校财务活动呈现出复杂化、多元化特点,财务管理的作用和地位越来越重要。但是,当前高校财务管理的现状与高校发展要求存在明显差距,本文主要对当前高校财务管理中存在的问题,在分析的基础上提出相应的对策建议。
In recent years, the state has continuously increased its investment in higher education. The source of funding for schools has shifted from a single fiscal allocation to a new pattern of raising funds through multiple channels such as financial appropriation, non-tax revenue and financing. The financial activities of colleges and universities are complex and diversified, and the role and status of financial management are more and more important. However, there is a clear gap between the current situation of financial management in colleges and universities and the requirements for the development of colleges and universities. This paper mainly puts forward the corresponding countermeasures and suggestions on the existing problems in the current financial management of colleges and universities.