随着我国高等教育改革的飞速发展与管理水平的不断提高,高校在财务管理方面面临着严峻的挑战。高校财务管理离不开有效的内部控制的支持,本文在高校内部控制建设的基础上,通过全面阐述高校财务管理的基本原则,进而发掘我国高校财务管理存在的问题及其危害,并有针对性的提出改进措施。 With the rapid development of our country’s higher education reform and the continuous improvement of the management level, colleges and universities are facing severe challenges in terms of financial management. The university financial management can not do without the support of effective internal control. Based on the internal control construction in colleges and universities, this paper comprehensively elaborates the basic principles of financial management in colleges and universities, and then explores the problems and harm of the financial management in colleges and universities in our country. The proposed improvement measures.