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随着教育体制改革的深入,政府对高校的直接干预大大减少,高校成为独立的法人主体,学校的经费来源也趋向多元化,这使传统财务管理模式遇到很大挑战。高校的财务管理理念、管理制度、人员素质等并不能适应这些变化,致使高校的财务管理秩序混乱、资金使用率较低。因此,应通过实现财务管理数字化、推进分级管理、完善财务管理制度等方式创新高校财务管理模式。
With the deepening of education system reform, the direct government intervention in colleges and universities has been greatly reduced. Colleges and universities have become independent legal entities. The sources of funding for schools have also become diversified. This poses a great challenge to the traditional financial management model. Colleges and universities of financial management concepts, management systems, personnel quality can not adapt to these changes, resulting in chaos in the financial management of colleges and universities, the use of funds is low. Therefore, it is necessary to innovate the financial management mode of colleges and universities by means of digitizing financial management, promoting classified management and improving financial management system.