高校商业贿赂的根本原因源于我国教育制度变迁过程中形成的制度缺陷,主要体现在:一是财务管理机制缺失。一些高校财务审计把关不严,审批、复核、报销制度和财务检查、审计监督流于形式。如某些高校在工程进度款、设备及教学物品 The fundamental reason for commercial bribery in colleges and universities stems from the institutional defects formed in the process of educational system change in our country. The main reasons are as follows: First, the lack of financial management mechanism. Some colleges and universities do not strictly control the financial audit, approval, review, reimbursement system and financial inspection, audit oversight form. Such as some colleges and universities in the progress of the project, equipment and teaching materials