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一、引言高等学校是国家培养人才的重要基地,它的经济活动呈现由多个经济实体组成的多方位、多层次的综合结构形态。所谓高校财务,就是高校处理多领域、多层次资金运动发展变化及其相互关系的一种管理活动。高校财务管理是指在高校范围内
I. INTRODUCTION Colleges and universities are important bases for the nation in cultivating talents. Its economic activities are characterized by multi-dimensional and multi-level comprehensive structural forms made up of many economic entities. The so-called college finance, colleges and universities deal with the development of multi-area, multi-level capital movements and changes in the relationship between a management activity. College financial management refers to the scope of colleges and universities