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由于我国高等教育正处于由计划机制向市场机制、由精英阶段向大众化阶段转变的重要时期,高等教育财力资源配置方面难免存在诸多不合理之处。有效地提高高等教育财力资源配置的效率和效果,提高高等教育的经济效益和社会效益,需要加强高校资源配置预算、加大高校对资源配置的自主权、加快推行高校总会计师制度,进而确保我国高等教育的可持续发展。
As higher education in our country is in an important period of transition from a planning mechanism to a market mechanism and from an elite stage to a popular stage, there are inevitably many unreasonable aspects in the allocation of financial resources in higher education. Effectively improve the efficiency and effectiveness of the allocation of financial resources in higher education and improve the economic and social benefits of higher education, we need to strengthen the budget allocation of higher education, increase the autonomy of colleges and universities in the allocation of resources, accelerate the implementation of the chief accountant system in higher education, The Sustainable Development of Higher Education.