高校财务管理存在的问题、成因及对策分析

The problems of the financial management of institutions of higher learning and their causes and countermeasures

摘要: 在高等院校教育经费来源日益多元化的背景下,高校财务管理如何适应市场经济的要求是高校面临的重大课题.本文针对目前高校财务管理中存在的问题,分析其成因,提出解决高校财务管理中存在问题的对策,以更好地加强高校财务管理,适应市场经济的法制环境,确保高校能以独立法人的地位筹措资金,统筹合理地使用资金,提高资金的使用效益,推动高等教育事业的健康发展.

Abstract: with the increasingly diversified sources of education funds,the institutions of higher learning are faced with a new issue of adapting their financial management to the requirement of market economy.this paper focuses on the problems in the financial management in these institutions and comes up with solutions after analyzing the causes,with a view to reinforcing their financial management to conform to the legal environment of market economy and guaranteeing their funding,overall planning and the rational use of the funds with better results as independent legal entities.