长期以来,我国高校在财力资源管理上采用的“统一领导、集中管理”的财务管理体制。这种体制与传统的计划经济相适应,具有集中力量保证学校重点建设的优势。然而,随着我国高等教育体制改革的推进和教育事业的迅猛发展,这种集中管理的模式已日益不适应高校办学规模扩大、多学科协调发展的形势变化。集中化的财务管理体制下,学校资源配置、财务控制、激励措施等集中在学校层面,学院基本没有自主权,在一定程度上限制了学院办学积极性的发挥。学院作为二级部门,在资金调配和分 For a long time, the financial management system of “unified leadership and centralized management” adopted by Chinese universities in the management of financial resources. This system adapts to the traditional planned economy and has the advantage of concentrating on the key construction of the school. However, with the reform of higher education system in our country and the rapid development of education, this centralized management model has been increasingly unsuited to the changes in the scale of running a university and the coordinated development of multi-disciplines. Centralized financial management system, the school resource allocation, financial control, incentives and so concentrated in the school level, the college basically no autonomy, to a certain extent, limit the enthusiasm of the college to play. College as a secondary department, in the allocation of funds and points