高校财务管理现状及其成因与对策

摘要

高校办学正从计划经济时代向市场经济时代转变，财务管理正从单一会计核算向全面财务管理转变。文章对高校财务管理的现状及其成因进行分析，提出要从“所有者缺位”的监督完善、财务绩效管理统领高校各级目标管理以及必须建立并坚持执行规范的高校财务制度三个方面进行高校财务管理建设，对现代高校财务管理建设提供有益的思路和对策。%　　Operation of higher education institutions is in the transient from state -planned economy to market economy , and the fi-nancial system is also changing from single accounting to full financial management .This paper analyzes the present situation and causes of university financial management .It proposes to develop university financial management system three the aspects of im -proving monitoring from the angle of owner absence , financial management leading all levels of target management , and establis-hing and executing effective university financial policy .The paper provides useful thoughts and countermeasures for constructing modern university financial management system .