新时期高校财务管理体制改革研究

摘要

Based on public financial system, high education system, interior administration system of universities and financial management in universities, this thesis discusses the necessity of the reform of financial management system in universities. The author analyzes the present situation on the basis of the evolution of financial management in universities, and proposes that the reform should comply with some principles, such as external following principle, internal adapting principle, the unity of financial power and daily issues, and the centralization and separation of powers. The author also proposes a general direction and basic path fo the reform, namely, a united leadership, a leveled management and a cen-tralized accounting.%本文从公共财政体制、高等教育体制、高校内部管理体制、高校财务管理等方面的改革阐述了高校财务管理体制改革的必要性；在梳理高校财务管理体制的演变的基础上分析了现状，提出高校财务管理体制改革必须遵循外部遵循性原则、内部适应性原则、财权和事权相统一原则、集权与分权相结合原则，必须正确处理好财权与事权的关系、集权与分权的关系、财务管理与会计核算的关系；阐明了新时期高校财务管理体制改革的总体方向和基本路径，即统一领导、分级管理、集中核算。