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我国高校教育基金会促进了高等教育事业的发展,发挥了不可忽视的作用,但其运行仍存在一些问题。本文回归基金管理的本源,从财务管理基本理念出发,提出了高校教育基金会的两大主要目标和基金会财务管理的两大主要内容,即投融资管理和项目管理,并分析了我国高校教育基金会当前发展中存在的主要问题,如基金会资金管理规模相对较小、管理模式不能完全适应市场需求、资金运作体制机制不科学等等。最后对高校基金会财务管理制度改革提出了三方面的政策性意见和建议。
Our college education foundation has promoted the development of higher education and played an important role. However, there are still some problems in its operation. This paper returns to the origin of fund management. Based on the basic concept of financial management, this paper proposes two main goals of the college education fund and the two main contents of fund management, namely, investment and financing management and project management, and analyzes our country’s higher education The major problems existing in the current development of the foundation, such as the relatively small fund management scale of the foundation, the failure of the management mode to fully meet the market demand, the unscientific system of capital operation and so on. At last, I put forward three opinions and suggestions on the reform of the financial management system of college funds.