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当前我国高等教育处于快速发展的阶段,随着高校办学规模的扩大以及办学成本的不断提高,现行的高校财务管理体制已成为制约高校发展的瓶颈。本文通过对当前高校普遍实施的集中式财务管理体制存在问题的分析,针对我国高校财务管理的现状和存在的问题,提出了我国高校应采取校院两级财务管理的模式。
At present, China’s higher education is at a rapid development stage. With the expansion of the scale of running a university and the continuous increase in the cost of running a school, the current financial management system in colleges and universities has become a bottleneck restricting the development of higher education. Based on the analysis of the problems existing in the centralized financial management system universally implemented in colleges and universities, this paper puts forward the mode that colleges and universities should adopt the financial management at two levels in colleges and universities in view of the status quo and existing problems of the financial management in colleges and universities in our country.