随着我国社会主义市场经济体制的建立与发展,高等教育管理体制改革也在不断深入,高校办学规模迅速扩大,高校的财务活动日趋复杂和多样化。高校的会计核算、财务管理以及预算管理等方面发生了巨大的变化,也随之产生了一些亟待解决的问题。文章主要针对以上现状及问题进行了简要的分析。 With the establishment and development of the socialist market economy system in our country, the reform of higher education management system is also deepening. The scale of running a university is rapidly expanding. The financial activities of colleges and universities are increasingly complicated and diversified. Tremendous changes have taken place in the accounting, financial management and budget management of colleges and universities, and some problems to be solved have also arisen. The article mainly analyzes the above status quo and problems.